,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #biba  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bb1 #bjai,mr4   
,kilm] 7= himself & ,ms4 ,/efanik7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide a tax cr$it to 
consum]s to reimburse a portion ( ! co/ 
( broadb& infra/ructure s]v+ limit$     
broadb& di/ricts4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,broadb& = ,all    
,act ( #bjai4  #b4 ,refundable cr$it =  
co/ ( broadb& infra/ructure s]v+ limit$ 
broadb& di/ricts  7a7 ,9 g5]al ,subp>t  
,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ aft] section #cf;,b !   
foll[+ new section3  #cf;,c4 ,co/ (     
broadb& infra/ructure s]v+ limit$       
broadb& di/ricts  7a7 ,9 g5]al ,9 ! case
 ( any memb] ( a limit$ broadb& di/rict1
 !re %all be all[$ z a cr$it aga9/ ! tax
 impos$ by ?is subtitle = ! taxable ye> 
an am\nt equal to #ge p]c5t ( ! qualifi$

 broadb& infra/ructure paym5ts ) respect
 to su* di/rict paid or incurr$ by su*  
p]son dur+ su* taxable ye>4  7b7 ,annual
 doll> limitation ,! cr$it all[$ "u     
subsection 7a7 ) respect to any taxpay] 
= any taxable ye> %all n exce$ #aj1jjj4 
7c7 ,def9itions ,= purposes ( ?is       
section-- 7#a7 ,limit$ broadb& di/rict  
,! t]m limit$ broadb& di/rict means any 
gr\p ( two or m p]sons if--  7,a7 ea*   
su* p]son ent]s into an agreem5t ) a    
public or private provid] ( broadb&     
,int]net access s]vice "u :i*--  7i7 su*
 provid] agrees to provide qualifi$     
broadb& s]vice to su* p]son1 &  7ii7 su*
 p]son agrees to pay su* provid] = su*  
p]son's %>e 7det]m9$ pursuant to su*    
agreem5t7 ( ! provid]'s inve/m5t 9      
infra/ructure necess>y to provide su*   
s]vice1 &  7,b7 all ( ! qualifi$ broadb&
 s]vice provid$ pursuant to su*         
agreem5ts is provid$ to locations 9 an  
uns]v$ broadb& community4  7#b7         
,qualifi$ broadb& infra/ructure paym5ts 
,! t]m qualifi$ broadb& infra/ructure   

paym5t means any paym5t describ$ 9      
p>agraph 7#a77;,a77ii74 ,su* paym5t may 
include reasonable int]e/ *>ges4  7#c7  
,uns]v$ broadb& community ,! t]m uns]v$ 
broadb& community means any community t 
7z ( ! "t ! agreem5t describ$ 9 p>agraph
 7#a7 is ent]$ into7--  7,a7 is n s]v$  
by any provid] ( qualifi$ broadb& s]vice
 7o!r ?an provid]s us+ satellite        
te*nology71 &  7,b7 obta9s a            
c]tification f all provid]s ( broadb&   
int]net access s]vice t ! ,f$]al        
,communications ,commission's mo/ rec5t 
,=m #dgg data collection %[s z s]v+ !   
c5sus blocks 9 :i* su* community is     
locat$1 /at+ t su* provid]s d n (f]     
qualifi$ broadb& s]vice to any location 
)9 su* community4  7#d7 ,qualifi$       
broadb& s]vice ,! t]m qualifi$ broadb&  
s]vice means broadb& ,int]net access    
s]vice at d[nload spe$s ( at lea/ #be   
megabits p] second & upload spe$s ( at  
lea/ #c megabits p] second4  7#e7       
,broadb& int]net access s]vice ,! t]m   
broadb& ,int]net access s]vice has !    

mean+ giv5 su* t]m 9 section #h4b (     
title #dg1 ,code ( ,f$]al ,regulations4 
4  7b7 ,con=m+ am5dm5ts  7#a7 ,section  
#fbaa7;b77#d77;,a7 ( su* ,code is am5d$ 
by ins]t+ #cf;,c1 aft] #cf;,b14  7#b7   
,section #acbd7;b77#b7 ( title #ca1     
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7#c7 ,! table (  
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #cf;,b ! 
foll[+ new item3  ,sec4 #cf;,c4 ,co/ (  
broadb& infra/ructure s]v+ limit$       
broadb& di/ricts4  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4