,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ciii  ,,in ,,the ,,house ,,of  
,,representatives  ,july #be1 #bjai,mr4 
,bergman 7for himself1 ,mr4 ,abraham1   
and ,mr4 ,gosar7 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 allow for a credit   
against tax for placing in service      
qualified broadband property to expand  
the level of broadband service in a     
qualified rural census tract4  #a4      
,short title ,this ,act may be cited as 
the ,rural ,broadband ,connectivity ,act
 of #bjai4  #b4 ,rural ,broadband ,tax  
,credit  7a7 ,in general ,subpart ,e of 
part ,,iv of subchapter ,a of chapter #a
 of the ,internal ,revenue ,code of     
#aihf is amended by inserting after     
subsection #dh;,c the following new     
section3  #dh;,d4 ,rural ,broadband     
,credit  7a7 ,in general ,for the       
purposes of section #ch1 the rural      
broadband credit for any taxable year is

 an amount equal to #cj percent of the  
basis of qualified broadband property   
placed in service by the taxpayer during
 such taxable year4  7b7 ,cap on credit 
amount  7#a7 ,in general ,the amount of 
the credit allowable to a taxpayer under
 subsection 7a7 for any property for a  
taxable year shall not exceed an amount 
equal to the product of--  7,a7 the     
value of the number of qualified        
potential customers served by the       
qualifying broadband project for which  
such property is necessary1 multiplied  
by  7,b7 #agj4  7#b7 ,qualified         
potential customer ,for purposes of this
 section1 the term qualified potential  
customer means1 with respect to a       
taxpayer1 an individual--  7,a7 who     
resides in a qualified rural census     
tract1 and  7,b7 whom such taxpayer     
demonstrates to the satisfaction of the 
,secretary would upon request be        
provided broadband service by the       
taxpayer for a customary charge for     
commencing broadband service of no more 

than #a1jjj4  7c7 ,qualified broadband  
property ,for the purposes of this      
section-- 7#a7 ,in general ,the term    
qualified broadband property means      
property necessary for a qualifying     
broadband project4  7#b7 ,qualifying    
broadband project ,the term qualifying  
broadband project means any project     
designed to expand the number of        
individuals with broadband service in a 
qualified rural census tract4  7#c7     
,broadband service ,the term broadband  
service means broadband service 7as     
defined in section #fja7;b7 of the      
,rural ,electrification ,act of #aicf7  
that meets the minimum acceptable level 
for such service 7as established by the 
,secretary of ,agriculture pursuant to  
section #fja7;e7 of the ,rural          
,electrification ,act of #aicf74  7#d7  
,qualified rural census tract ,the term 
qualified rural census tract means a    
census tract designated not later than  
the last day of the fourth month        
beginning after the date of the         

enactment of this section by the        
,secretary 7in consultation with the    
,chairman of the ,federal               
,communications ,commission1 the        
,assistant ,secretary of ,commerce for  
,communications and ,information who is 
head of the ,national                   
,telecommunications and ,information    
,administration1 and the ,secretary of  
,agriculture7 as--  7,a7 being rural1   
7,b7 having less than #ej percent of    
residents with access to broadband      
service1 and  7,c7 being underserved and
 not at risk of experiencing duplicative
 service expansion or overbuilding of   
existing broadband infrastructure4  7d7 
,carryover of certain amounts ,if1 for  
the taxable year1 the amount which 7but 
for subsection 7b77 would have been     
taken into account under subsection 7a7 
exceeds the limitation of subsection    
7b71 then the amount of such excess     
shall be taken into account under       
subsection 7a7 for the succeeding       
taxable year4  7e7 ,termination ,this   

section shall not apply to property     
placed in service after the last day of 
the tenth calendar year beginning after 
the date of the enactment of this       
section4  4  7b7 ,conforming amendment  
,paragraph 7#f7 of section #df of such  
,code is amended to read as follows3    
7#f7 the rural broadband credit4  4  7c7
 ,clerical amendment ,the table of      
sections for subpart ,e of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #dh;,d4  
,rural ,broadband ,credit4  4  7d7      
,effective date ,the amendments made by 
this section shall apply to property    
placed in service after the last day of 
the fourth month beginning after the    
date of the enactment of this ,act4