,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ciii  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #be1 #bjai,mr4  
,b]gman 7= himself1 ,mr4 ,abraham1 &    
,mr4 ,gos>7 introduc$ ! foll[+ bill2 :i*
 0 ref]r$ to ! ,committee on ,ways &    
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ = a cr$it 
aga9/ tax = plac+ 9 s]vice qualifi$     
broadb& prop]ty to exp& ! level (       
broadb& s]vice 9 a qualifi$ rural c5sus 
tract4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,rural ,broadb& ,connectivity 
,act ( #bjai4  #b4 ,rural ,broadb& ,tax 
,cr$it  7a7 ,9 g5]al ,subp>t ,e ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] subsection #dh;,c !      
foll[+ new section3  #dh;,d4 ,rural     
,broadb& ,cr$it  7a7 ,9 g5]al ,= !      
purposes ( section #ch1 ! rural broadb& 
cr$it = any taxable ye> is an am\nt     
equal to #cj p]c5t ( ! basis ( qualifi$ 
broadb& prop]ty plac$ 9 s]vice by !     
taxpay] dur+ su* taxable ye>4  7b7 ,cap 

on cr$it am\nt  7#a7 ,9 g5]al ,! am\nt (
 ! cr$it all[able to a taxpay] "u       
subsection 7a7 = any prop]ty = a taxable
 ye> %all n exce$ an am\nt equal to !   
product (--  7,a7 ! value ( ! numb] (   
qualifi$ pot5tial cu/om]s s]v$ by !     
qualify+ broadb& project = :i* su*      
prop]ty is necess>y1 multipli$ by  7,b7 
#agj4  7#b7 ,qualifi$ pot5tial cu/om] ,=
 purposes ( ?is section1 ! t]m qualifi$ 
pot5tial cu/om] means1 ) respect to a   
taxpay]1 an individual--  7,a7 :o       
resides 9 a qualifi$ rural c5sus tract1 
&  7,b7 :om su* taxpay] demon/rates to !
 satisfaction ( ! ,secret>y w\ld ^u     
reque/ be provid$ broadb& s]vice by !   
taxpay] = a cu/om>y *>ge = comm5c+      
broadb& s]vice ( no m ?an #a1jjj4  7c7  
,qualifi$ broadb& prop]ty ,= ! purposes 
( ?is section-- 7#a7 ,9 g5]al ,! t]m    
qualifi$ broadb& prop]ty means prop]ty  
necess>y = a qualify+ broadb& project4  
7#b7 ,qualify+ broadb& project ,! t]m   
qualify+ broadb& project means any      
project design$ to exp& ! numb] (       

individuals ) broadb& s]vice 9 a        
qualifi$ rural c5sus tract4  7#c7       
,broadb& s]vice ,! t]m broadb& s]vice   
means broadb& s]vice 7z def9$ 9 section 
#fja7;b7 ( ! ,rural ,electrification    
,act ( #aicf7 t meets ! m9imum          
acceptable level = su* s]vice 7z        
e/abli%$ by ! ,secret>y ( ,agriculture  
pursuant to section #fja7;e7 ( ! ,rural 
,electrification ,act ( #aicf74  7#d7   
,qualifi$ rural c5sus tract ,! t]m      
qualifi$ rural c5sus tract means a c5sus
 tract designat$ n lat] ?an ! la/ day ( 
! f\r? mon? beg9n+ aft] ! date ( !      
enactm5t ( ?is section by ! ,secret>y 79
 consultation ) ! ,*airman ( ! ,f$]al   
,communications ,commission1 ! ,assi/ant
 ,secret>y ( ,comm]ce = ,communications 
& ,in=mation :o is head ( ! ,national   
,telecommunications & ,in=mation        
,adm9i/ration1 & ! ,secret>y (          
,agriculture7 z--  7,a7 be+ rural1  7,b7
 hav+ less ?an #ej p]c5t ( resid5ts )   
access to broadb& s]vice1 &  7,c7 be+   
und]s]v$ & n at risk ( exp]i5c+         

duplicative s]vice expansion or         
ov]build+ ( exi/+ broadb& infra/ructure4
  7d7 ,c>ryov] ( c]ta9 am\nts ,if1 = !  
taxable ye>1 ! am\nt :i* 7b = subsection
 7b77 w\ld h be5 tak5 into acc\nt "u    
subsection 7a7 exce$s ! limitation (    
subsection 7b71 !n ! am\nt ( su* excess 
%all be tak5 into acc\nt "u subsection  
7a7 = ! succe$+ taxable ye>4  7e7       
,t]m9ation ,?is section %all n apply to 
prop]ty plac$ 9 s]vice aft] ! la/ day ( 
! t5? cal5d> ye> beg9n+ aft] ! date ( ! 
enactm5t ( ?is section4  4  7b7 ,con=m+ 
am5dm5t ,p>agraph 7#f7 ( section #df (  
su* ,code is am5d$ to read z foll[s3    
7#f7 ! rural broadb& cr$it4  4  7c7     
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,e ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4 #dh;,d4
 ,rural ,broadb& ,cr$it4  4  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ! la/ day ( ! f\r? mon?     
beg9n+ aft] ! date ( ! enactm5t ( ?is   

,act4