,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cibd  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #i1      
#bjbj,mr4 ,durbin introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to provide tax credits to   
low- to moderate-income individuals for 
certain computer and education costs1 to
 direct the ,federal ,communications    
,commission to modify the requirements  
for the ,lifeline program to provide    
increased support1 and for other        
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,computer and       
,internet ,access ,equity ,act4  #b4    
,increased ,lifeline support  7a7       
,definitions ,in this section3 7#a7     
,commission ,the term ,commission means 
the ,federal ,communications            
,commission4  7#b7 ,terms defined in    
regulations ,the terms defined in       
section #ed4djj of title #dg1 ,code of  
,federal ,regulations 7or any successor 
regulation71 have the meanings given    

those terms in that section4  7b7       
,regulations ,not later than #ad days   
after the date of enactment of this     
,act1 the ,commission shall promulgate  
regulations to modify the requirements  
for the ,lifeline program set forth in  
subpart ,e of part #ed of title #dg1    
,code of ,federal ,regulations 7as in   
effect on the date of enactment of this 
,act7 to provide for the following3 7#a7
 ,the amount of ,lifeline support that a
 provider of ,lifeline service may      
receive for providing such service to   
each qualifying low-income consumer     
shall be increased by the lesser of--   
7,a7 #hc4cc per month2 or  7,b7 the     
amount needed to make the amount of     
,lifeline support received by the       
provider equal to the cost of providing 
such service1 except that such cost may 
not exceed the cost to the provider of  
providing an equivalent level of voice  
telephony service or broadband internet 
access service 7as applicable7 to a     
consumer who does not receive ,lifeline 

service4  7#b7 ,the percentage of the   
,federal ,poverty ,guidelines 7as       
specified in section #ed4dji7;a7 of     
title #dg1 ,code of ,federal            
,regulations7 at or below which a       
consumer's household income must be in  
order for the consumer to constitute a  
qualifying low-income consumer on the   
basis of income shall be increased to   
#dce percent4  7#c7 ,a provider of      
broadband internet access service shall 
not be required to be designated as an  
eligible telecommunications carrier     
under section #bad7;e7 of the           
,communications ,act of #aicd 7#dg      
,u4,s4,c4 #bad7;e77 in order to receive 
,lifeline support for providing such    
service to a qualifying low-income      
consumer4  7c7 ,duration ,the           
modifications made by the regulations   
promulgated under subsection 7b7 shall  
cease to have any force or effect on the
 date that is #ab years after the date  
on which the regulations are            
promulgated4  7d7 ,consumer protections 

7#a7 ,in general ,a provider of         
broadband internet access service that  
receives ,lifeline support for providing
 such service to a qualified low-income 
consumer-- 7,a7 shall provide such      
service to the consumer at a minimum    
speed of #be megabits per second for    
downloads and #c megabits per second for
 uploads1 which minimum speed shall be  
reevaluated and1 if appropriate1        
increased by the ,commission not less   
frequently than once every #c years2    
7,b7 shall provide a level of customer  
service to the consumer that is         
comparable to the customer service that 
the provider provides to consumers of   
broadband internet access service who do
 not receive ,lifeline service2  7,c7   
shall offer such service to each        
qualified low-income consumer in the    
designated service area of the provider2
 and  7,d7 7i7 shall advertise the      
availability of such service and the    
charges therefore using media of general
 distribution throughout the designated 

service area of the provider to increase
 awareness among consumers 7including   
non-,english speaking consumers7 that   
they may be eligible for such service2  
and  7ii7 may partner with ,state       
agencies responsible for the provision  
of social assistance and service        
programs in conducting advertising under
 clause 7i74  7#b7 ,designated service  
area ,a ,state commission or the        
,commission1 as applicable1 shall       
establish a designated service area for 
a provider of broadband internet access 
service described in paragraph 7#a7 for 
purposes of that paragraph in the same  
manner as the ,state commission or      
,commission establishes a designated    
service area for a common carrier under 
paragraph 7#e7 or 7#f71 as applicable1  
of section #bad7;e7 of the              
,communications ,act of #aicd 7#dg      
,u4,s4,c4 #bad7;e774  #c4 ,internet     
education and training grant program    
7a7 ,definitions ,in this section3 7#a7 
,commission ,the term ,commission means 

the ,federal ,communications            
,commission4  7#b7 ,community-based     
organization ,the term community-based  
organization has the meaning given the  
term in section #c of the ,workforce    
,innovation and ,opportunity ,act 7#bi  
,u4,s4,c4 #cajb74  7#c7 ,digital        
literacy ,the term digital literacy     
means the skills associated with using  
technology4  7#d7 ,eligible entity ,the 
term eligible entity means-- 7,a7 a     
nonprofit organization2  7,b7 a         
not-for-profit social welfare           
organization2 or  7,c7 a community-based
 organization4  7#e7 ,federal ,poverty  
,guidelines ,the term ,federal ,poverty 
,guidelines means the ,federal ,poverty 
,guidelines used for purposes of section
 #ed4dji7;a77#a7 of title #dg1 ,code of 
,federal ,regulations 7or any successor 
regulation74  7#f7 ,household ,the term 
household has the meaning given the term
 in section #ed4djj of title #dg1 ,code 
of ,federal ,regulations 7or any        
successor regulation74  7#g7 ,income    

,the term income has the meaning given  
the term in section #ed4djj of title    
#dg1 ,code of ,federal ,regulations 7or 
any successor regulation74  7#h7        
,nonprofit organization ,the term       
nonprofit organization means an         
organization described in section       
#eja7;c77#c7 of the ,internal ,revenue  
,code of #aihf and exempt from tax under
 section #eja7;a7 of such ,code4  7#i7  
,not-for-profit social welfare          
organization ,the term not-for-profit   
social welfare organization means an    
organization described in section       
#eja7;c77#d7 of the ,internal ,revenue  
,code of #aihf and exempt from tax under
 section #eja7;a7 of such ,code4  7b7   
,grants authorized ,not later than #ajj 
days after the date of enactment of this
 ,act1 the ,commission shall establish a
 program to make grants on a competitive
 basis to eligible entities to develop  
and carry out an internet safety        
education or training program4  7c7     
,applications ,an eligible entity that  

wishes to receive a grant under this    
section shall submit to the ,commission 
an application at such time1 in such    
manner1 and containing such information 
as the ,commission may require4  7d7    
,use of funds ,an eligible entity that  
receives a grant under this section     
shall use grant funds to-- 7#a7 develop 
a program to provide internet education 
and training1 which may address         
cyberbullying1 online privacy1          
cybersecurity1 and digital literacy1 to 
individuals living in households with an
 income at or below #dce percent of the 
,federal ,poverty ,guidelines for       
households of the applicable size2 and  
7#b7 provide such education or training 
to such individuals through such        
program4  7e7 ,reports  7#a7 ,reports to
 ,commission ,not later than #c years   
after the date on which an entity       
receives a grant under this section1 the
 entity shall publish and submit to the 
,commission a report that-- 7,a7        
describes the use of the grant by the   

entity1 including the number of         
individuals served by the entity using  
grant funds2  7,b7 describes the        
progress of the entity toward fulfilling
 the objectives for which the grant was 
awarded2 and  7,c7 includes any         
additional information required by the  
,commission4  7#b7 ,report to ,congress 
,not later than #e years after the date 
of enactment of this ,act1 the          
,commission shall publish and submit to 
,congress a report that-- 7,a7          
summarizes the data from the reports    
that the ,commission has received under 
paragraph 7#a72 and  7,b7 assesses the  
effectiveness and cost-effectiveness of 
the grant program established under this
 section4  7f7 ,authorization of        
appropriations ,there are authorized to 
be appropriated such sums as may be     
necessary to carry out this section4    
#d4 ,credit for computer costs  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 ,credit for computer costs  7a7 
,in general ,in the case of an eligible 
individual1 there shall be allowed as a 
credit against the tax imposed by this  
subtitle for the taxable year an amount 
equal the lesser of-- 7#a7 the amount of
 qualified computer costs paid or       
incurred by the taxpayer during such    
taxable year1  7#b7 #b1jjj1 or  7#c7 an 
amount equal to #aj1jjj 7#bj1jjj in the 
case of a joint return7 minus the sum of
 any credits allowed to the taxpayer    
under this section for any preceding    
taxable year4  7b7 ,qualified computer  
costs ,for purposes of this section1 the
 term qualified computer costs means    
amounts paid or incurred for computers1 
printers1 and other education-related   
technology4  7c7 ,limitation based on   
adjusted gross income ,the amount of the
 credit allowed by subsection 7a7       
7determined without regard to this      
subsection7 shall be reduced by #e      

percent of so much of the taxpayer's    
adjusted gross income as exceeds-- 7#a7 
#aej1jjj in the case of a joint return1 
7#b7 #aab1ejj in the case of a head of  
household1 and  7#c7 #ge1jjj in the case
 of a taxpayer not described in         
paragraph 7#a7 or 7#b74  7d7 ,eligible  
individual ,the term eligible individual
 means any individual other than-- 7#a7 
any nonresident alien individual1  7#b7 
any individual with respect to whom a   
deduction under section #aea is         
allowable to another taxpayer for a     
taxable year beginning in the calendar  
year in which the individual's taxable  
year begins1 and  7#c7 an estate or     
trust4  7e7 ,application of section     
,this section shall only apply to       
qualified computer costs incurred by the
 taxpayer after ,december #ca1 #bjai1   
and before ,january #a1 #bjcb4  4  7b7  
,advance payment of credit  7#a7 ,in    
general ,chapter #gg of the ,internal   
,revenue ,code of #aihf is amended by   
inserting after section #gebg the       

following new section3  #gebg;,a4       
,advance payment of credit for computer 
costs  7a7 ,in general ,as soon as      
practicable after the date of the       
enactment of this section1 the          
,secretary shall establish a program for
 making advance payments of the credit  
allowed under section #cf;,c 7determined
 without regard to subsection 7e7 of    
such section71 on such basis as the     
,secretary determines to be             
administratively feasible1 to taxpayers 
determined to be eligible for advance   
payment of such credit4  7b7 ,limitation
  7#a7 ,in general ,the ,secretary may  
make payments under subsection 7a7 only 
to the extent that the total amount of  
such payments made to any taxpayer      
during the taxable year does not exceed 
the amount of the credit determined     
under subsection 7a7 of section #cf;,c1 
as determined based on application of   
subsection 7c7 of such section using the
 adjusted gross income of the taxpayer  
for the most recent taxable year for    

which a return has been filed during any
 of the preceding #c taxable years4     
7#b7 ,non-filers ,in the case of any    
taxpayer who has not filed a return     
during the period described in paragraph
 7#a71 such paragraph shall be applied  
without regard to subsection 7c7 of     
section #cf;,c4  4  7#b7 ,reconciliation
 of credit and advance credit ,section  
#cf;,c of such ,code1 as added by       
subsection 7a71 is amended-- 7,a7 by    
redesignating subsection 7e7 as         
subsection 7f72 and  7,b7 by inserting  
after subsection 7d7 the following new  
subsection3  7e7 ,reconciliation of     
credit and advance credit  7#a7 ,in     
general ,the amount of the credit       
allowed under this section for any      
taxable year shall be reduced 7but not  
below zero7 by the aggregate amount of  
any advance payments of such credit     
under section #gebg;,a for such taxable 
year4  7#b7 ,excess advance payments    
7,a7 ,in general ,if the aggregate      
amount of advance payments under section

 #gebg;,a for the taxable year exceeds  
the amount of the credit allowed under  
this section for such taxable year      
7determined without regard to paragraph 
7#a771 the tax imposed by this chapter  
for such taxable year shall be increased
 by the amount of such excess4  7,b7    
,return requirement ,if the tax imposed 
by this chapter for the taxable year is 
increased under this paragraph1 the     
taxpayer shall1 notwithstanding section 
#fjab1 be required to file a return with
 respect to the taxes imposed under this
 subtitle4  4  7c7 ,conforming          
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting 8#cf;,c10 after #cf;,b14  7#b7
 ,paragraph 7#b7 of section #acbd7;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 ,credit for   
,computer ,costs4  4  7#d7 ,the table of
 sections for chapter #gg of such ,code 
is amended by inserting after the item  
relating to section #gebg the following 
new item3  ,sec4 #gebg;,a4 ,advance     
payment of credit for computer costs4  4
  7d7 ,public awareness campaign ,the   
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall conduct a  
public awareness campaign1 in           
coordination with the ,commissioner of  
,social ,security1 the ,secretary of    
,veterans ,affairs1 and the heads of    
other relevant ,federal and ,state      
agencies1 to provide information to the 
public 7including non-,english speaking 
populations7 regarding the availability 
of the credit allowed under section     
#cf;,c of the ,internal ,revenue ,code  
of #aihf and advance payment of such    
credit pursuant to section #gebg;,a of  
such ,code 7as added by this section74  

7e7 ,effective date ,the amendments made
 by this section shall apply to costs   
incurred in taxable years beginning     
after ,december #ca1 #bjai4