,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #biba  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bb1 #bjai,mr4  
,kilmer 7for himself and ,ms4 ,stefanik7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
provide a tax credit to consumers to    
reimburse a portion of the cost of      
broadband infrastructure serving limited
 broadband districts4  #a4 ,short title 
,this ,act may be cited as the          
,broadband for ,all ,act of #bjai4  #b4 
,refundable credit for cost of broadband
 infrastructure serving limited         
broadband districts  7a7 ,in general    
,subpart ,c of part ,,iv of subchapter  
,a of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting after section #cf;,b the      
following new section3  #cf;,c4 ,cost of
 broadband infrastructure serving       
limited broadband districts  7a7 ,in    
general ,in the case of any member of a 

limited broadband district1 there shall 
be allowed as a credit against the tax  
imposed by this subtitle for the taxable
 year an amount equal to #ge percent of 
the qualified broadband infrastructure  
payments with respect to such district  
paid or incurred by such person during  
such taxable year4  7b7 ,annual dollar  
limitation ,the credit allowed under    
subsection 7a7 with respect to any      
taxpayer for any taxable year shall not 
exceed #aj1jjj4  7c7 ,definitions ,for  
purposes of this section-- 7#a7 ,limited
 broadband district ,the term limited   
broadband district means any group of   
two or more persons if--  7,a7 each such
 person enters into an agreement with a 
public or private provider of broadband 
,internet access service under which--  
7i7 such provider agrees to provide     
qualified broadband service to such     
person1 and  7ii7 such person agrees to 
pay such provider for such person's     
share 7determined pursuant to such      
agreement7 of the provider's investment 

in infrastructure necessary to provide  
such service1 and  7,b7 all of the      
qualified broadband service provided    
pursuant to such agreements is provided 
to locations in an unserved broadband   
community4  7#b7 ,qualified broadband   
infrastructure payments ,the term       
qualified broadband infrastructure      
payment means any payment described in  
paragraph 7#a77;,a77ii74 ,such payment  
may include reasonable interest charges4
  7#c7 ,unserved broadband community    
,the term unserved broadband community  
means any community that 7as of the time
 the agreement described in paragraph   
7#a7 is entered into7--  7,a7 is not    
served by any provider of qualified     
broadband service 7other than providers 
using satellite technology71 and  7,b7  
obtains a certification from all        
providers of broadband internet access  
service that the ,federal               
,communications ,commission's most      
recent ,form #dgg data collection shows 
as serving the census blocks in which   

such community is located1 stating that 
such providers do not offer qualified   
broadband service to any location within
 such community4  7#d7 ,qualified       
broadband service ,the term qualified   
broadband service means broadband       
,internet access service at download    
speeds of at least #be megabits per     
second and upload speeds of at least #c 
megabits per second4  7#e7 ,broadband   
internet access service ,the term       
broadband ,internet access service has  
the meaning given such term in section  
#h4b of title #dg1 ,code of ,federal    
,regulations4  4  7b7 ,conforming       
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of such ,code is     
amended by inserting #cf;,c1 after      
#cf;,b14  7#b7 ,section #acbd7;b77#b7 of
 title #ca1 ,united ,states ,code1 is   
amended by inserting #cf;,c1 after      
#cf;,b14  7#c7 ,the table of sections   
for subpart ,c of part ,,iv of          
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    

amended by inserting after the item     
relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,cost of      
broadband infrastructure serving limited
 broadband districts4  7c7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
ending after the date of the enactment  
of this ,act4