,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cibd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #i1 #bjbj,mr4    
,durb9 introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to provide tax     
cr$its to l[- to mod]ate-income         
individuals = c]ta9 comput] & education 
co/s1 to direct ! ,f$]al ,communications
 ,commission to modify ! requirem5ts = !
 ,lifel9e program to provide increas$   
support1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,comput]
 & ,int]net ,access ,equity ,act4  #b4  
,increas$ ,lifel9e support  7a7         
,def9itions ,9 ?is section3 7#a7        
,commission ,! t]m ,commission means !  
,f$]al ,communications ,commission4     
7#b7 ,t]ms def9$ 9 regulations ,! t]ms  
def9$ 9 section #ed4djj ( title #dg1    
,code ( ,f$]al ,regulations 7or any     
successor regulation71 h ! mean+s giv5  
^? t]ms 9 t section4  7b7 ,regulations  
,n lat] ?an #ad days aft] ! date (      
enactm5t ( ?is ,act1 ! ,commission %all 

promulgate regulations to modify !      
requirem5ts = ! ,lifel9e program set =? 
9 subp>t ,e ( "p #ed ( title #dg1 ,code 
( ,f$]al ,regulations 7z 9 effect on !  
date ( enactm5t ( ?is ,act7 to provide =
 ! foll[+3 7#a7 ,! am\nt ( ,lifel9e     
support t a provid] ( ,lifel9e s]vice   
may receive = provid+ su* s]vice to ea* 
qualify+ l[-income consum] %all be      
increas$ by ! less] (-- 7,a7 #hc4cc p]  
mon?2 or  7,b7 ! am\nt ne$$ to make !   
am\nt ( ,lifel9e support receiv$ by !   
provid] equal to ! co/ ( provid+ su*    
s]vice1 except t su* co/ may n exce$ !  
co/ to ! provid] ( provid+ an equival5t 
level ( voice telephony s]vice or       
broadb& int]net access s]vice 7z        
applicable7 to a consum] :o does n      
receive ,lifel9e s]vice4  7#b7 ,!       
p]c5tage ( ! ,f$]al ,pov]ty ,guidel9es  
7z specifi$ 9 section #ed4dji7;a7 (     
title #dg1 ,code ( ,f$]al ,regulations7 
at or bel[ :i* a consum]'s h\sehold     
income mu/ be 9 ord] = ! consum] to     
con/itute a qualify+ l[-income consum]  

on ! basis ( income %all be increas$ to 
#dce p]c5t4  7#c7 ,a provid] ( broadb&  
int]net access s]vice %all n be requir$ 
to be designat$ z an eligible           
telecommunications c>ri] "u section     
#bad7;e7 ( ! ,communications ,act (     
#aicd 7#dg ,u4,s4,c4 #bad7;e77 9 ord] to
 receive ,lifel9e support = provid+ su* 
s]vice to a qualify+ l[-income consum]4 
7c7 ,duration ,! modifications made by !
 regulations promulgat$ "u subsection   
7b7 %all cease to h any =ce or effect on
 ! date t is #ab ye>s aft] ! date on :i*
 ! regulations are promulgat$4  7d7     
,consum] protections  7#a7 ,9 g5]al ,a  
provid] ( broadb& int]net access s]vice 
t receives ,lifel9e support = provid+   
su* s]vice to a qualifi$ l[-income      
consum]-- 7,a7 %all provide su* s]vice  
to ! consum] at a m9imum spe$ ( #be     
megabits p] second = d[nloads & #c      
megabits p] second = uploads1 :i* m9imum
 spe$ %all be reevaluat$ &1 if          
appropriate1 increas$ by ! ,commission n
 less frequ5tly ?an once e #c ye>s2     

7,b7 %all provide a level ( cu/om]      
s]vice to ! consum] t is comp>able to ! 
cu/om] s]vice t ! provid] provides to   
consum]s ( broadb& int]net access s]vice
 :o d n receive ,lifel9e s]vice2  7,c7  
%all (f] su* s]vice to ea* qualifi$     
l[-income consum] 9 ! designat$ s]vice  
area ( ! provid]2 &  7,d7 7i7 %all      
adv]tise ! availability ( su* s]vice & !
 *>ges !re=e us+ m$ia ( g5]al           
di/ribution ?r\gh\t ! designat$ s]vice  
area ( ! provid] to increase aw>5ess    
among consum]s 7includ+ non-,engli%     
speak+ consum]s7 t !y may be eligible = 
su* s]vice2 &  7ii7 may p>tn] ) ,/ate   
ag5cies responsible = ! provision (     
social assi/ance & s]vice programs 9    
conduct+ adv]tis+ "u clause 7i74  7#b7  
,designat$ s]vice area ,a ,/ate         
commission or ! ,commission1 z          
applicable1 %all e/abli% a designat$    
s]vice area = a provid] ( broadb&       
int]net access s]vice describ$ 9        
p>agraph 7#a7 = purposes ( t p>agraph 9 
! same mann] z ! ,/ate commission or    

,commission e/abli%es a designat$ s]vice
 area = a common c>ri] "u p>agraph 7#e7 
or 7#f71 z applicable1 ( section        
#bad7;e7 ( ! ,communications ,act (     
#aicd 7#dg ,u4,s4,c4 #bad7;e774  #c4    
,int]net education & tra9+ grant program
  7a7 ,def9itions ,9 ?is section3 7#a7  
,commission ,! t]m ,commission means !  
,f$]al ,communications ,commission4     
7#b7 ,community-bas$ organization ,! t]m
 community-bas$ organization has ! mean+
 giv5 ! t]m 9 section #c ( ! ,work=ce   
,innovation & ,opportunity ,act 7#bi    
,u4,s4,c4 #cajb74  7#c7 ,digital lit]acy
 ,! t]m digital lit]acy means ! skills  
associat$ ) us+ te*nology4  7#d7        
,eligible entity ,! t]m eligible entity 
means-- 7,a7 a nonpr(it organization2   
7,b7 a n-=-pr(it social welf>e          
organization2 or  7,c7 a community-bas$ 
organization4  7#e7 ,f$]al ,pov]ty      
,guidel9es ,! t]m ,f$]al ,pov]ty        
,guidel9es means ! ,f$]al ,pov]ty       
,guidel9es us$ = purposes ( section     
#ed4dji7;a77#a7 ( title #dg1 ,code (    

,f$]al ,regulations 7or any successor   
regulation74  7#f7 ,h\sehold ,! t]m     
h\sehold has ! mean+ giv5 ! t]m 9       
section #ed4djj ( title #dg1 ,code (    
,f$]al ,regulations 7or any successor   
regulation74  7#g7 ,income ,! t]m income
 has ! mean+ giv5 ! t]m 9 section       
#ed4djj ( title #dg1 ,code ( ,f$]al     
,regulations 7or any successor          
regulation74  7#h7 ,nonpr(it            
organization ,! t]m nonpr(it            
organization means an organization      
describ$ 9 section #eja7;c77#c7 ( !     
,int]nal ,rev5ue ,code ( #aihf & exempt 
f tax "u section #eja7;a7 ( su* ,code4  
7#i7 ,n-=-pr(it social welf>e           
organization ,! t]m n-=-pr(it social    
welf>e organization means an            
organization describ$ 9 section         
#eja7;c77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf & exempt f tax "u section       
#eja7;a7 ( su* ,code4  7b7 ,grants      
au?oriz$ ,n lat] ?an #ajj days aft] !   
date ( enactm5t ( ?is ,act1 !           
,commission %all e/abli% a program to   

make grants on a competitive basis to   
eligible entities to develop & c>ry out 
an int]net safety education or tra9+    
program4  7c7 ,applications ,an eligible
 entity t wi%es to receive a grant "u   
?is section %all submit to ! ,commission
 an application at su* "t1 9 su* mann]1 
& conta9+ su* in=mation z ! ,commission 
may require4  7d7 ,use ( funds ,an      
eligible entity t receives a grant "u   
?is section %all use grant funds to--   
7#a7 develop a program to provide       
int]net education & tra9+1 :i* may      
address cyb]bully+1 onl9e privacy1      
cyb]security1 & digital lit]acy1 to     
individuals liv+ 9 h\seholds ) an income
 at or bel[ #dce p]c5t ( ! ,f$]al       
,pov]ty ,guidel9es = h\seholds ( !      
applicable size2 &  7#b7 provide su*    
education or tra9+ to su* individuals   
?r\gh su* program4  7e7 ,reports  7#a7  
,reports to ,commission ,n lat] ?an #c  
ye>s aft] ! date on :i* an entity       
receives a grant "u ?is section1 !      
entity %all publi% & submit to !        

,commission a report t-- 7,a7 describes 
! use ( ! grant by ! entity1 includ+ !  
numb] ( individuals s]v$ by ! entity us+
 grant funds2  7,b7 describes ! progress
 ( ! entity t[>d fulfill+ ! objectives =
 :i* ! grant 0 aw>d$2 &  7,c7 includes  
any additional in=mation requir$ by !   
,commission4  7#b7 ,report to ,congress 
,n lat] ?an #e ye>s aft] ! date (       
enactm5t ( ?is ,act1 ! ,commission %all 
publi% & submit to ,congress a report   
t-- 7,a7 summ>izes ! data f ! reports t 
! ,commission has receiv$ "u p>agraph   
7#a72 &  7,b7 assesses ! effectiv5ess & 
co/-effectiv5ess ( ! grant program      
e/abli%$ "u ?is section4  7f7           
,au?orization ( appropriations ,!re are 
au?oriz$ to be appropriat$ su* sums z   
may be necess>y to c>ry out ?is section4
  #d4 ,cr$it = comput] co/s  7a7 ,9     
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf;,b ! foll[+ new section3  #cf;,c4   
,cr$it = comput] co/s  7a7 ,9 g5]al ,9 !

 case ( an eligible individual1 !re %all
 be all[$ z a cr$it aga9/ ! tax impos$  
by ?is subtitle = ! taxable ye> an am\nt
 equal ! less] (-- 7#a7 ! am\nt (       
qualifi$ comput] co/s paid or incurr$ by
 ! taxpay] dur+ su* taxable ye>1  7#b7  
#b1jjj1 or  7#c7 an am\nt equal to      
#aj1jjj 7#bj1jjj 9 ! case ( a jo9t      
return7 m9us ! sum ( any cr$its all[$ to
 ! taxpay] "u ?is section = any prec$+  
taxable ye>4  7b7 ,qualifi$ comput] co/s
 ,= purposes ( ?is section1 ! t]m       
qualifi$ comput] co/s means am\nts paid 
or incurr$ = comput]s1 pr9t]s1 & o!r    
education-relat$ te*nology4  7c7        
,limitation bas$ on adju/$ gross income 
,! am\nt ( ! cr$it all[$ by subsection  
7a7 7det]m9$ )\t reg>d to ?is           
subsection7 %all be r$uc$ by #e p]c5t ( 
s mu* ( ! taxpay]'s adju/$ gross income 
z exce$s-- 7#a7 #aej1jjj 9 ! case ( a   
jo9t return1  7#b7 #aab1ejj 9 ! case ( a
 head ( h\sehold1 &  7#c7 #ge1jjj 9 !   
case ( a taxpay] n describ$ 9 p>agraph  
7#a7 or 7#b74  7d7 ,eligible individual 

,! t]m eligible individual means any    
individual o!r ?an-- 7#a7 any nonresid5t
 ali5 individual1  7#b7 any individual )
 respect to :om a d$uction "u section   
#aea is all[able to ano!r taxpay] = a   
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
! individual's taxable ye> beg9s1 &     
7#c7 an e/ate or tru/4  7e7 ,application
 ( section ,?is section %all only apply 
to qualifi$ comput] co/s incurr$ by !   
taxpay] aft] ,decemb] #ca1 #bjai1 & be=e
 ,janu>y #a1 #bjcb4  4  7b7 ,advance    
paym5t ( cr$it  7#a7 ,9 g5]al ,*apt] #gg
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by ins]t+ aft] section #gebg !    
foll[+ new section3  #gebg;,a4 ,advance 
paym5t ( cr$it = comput] co/s  7a7 ,9   
g5]al ,z soon z practicable aft] ! date 
( ! enactm5t ( ?is section1 ! ,secret>y 
%all e/abli% a program = mak+ advance   
paym5ts ( ! cr$it all[$ "u section      
#cf;,c 7det]m9$ )\t reg>d to subsection 
7e7 ( su* section71 on su* basis z !    
,secret>y det]m9es to be adm9i/ratively 
feasible1 to taxpay]s det]m9$ to be     

eligible = advance paym5t ( su* cr$it4  
7b7 ,limitation  7#a7 ,9 g5]al ,!       
,secret>y may make paym5ts "u subsection
 7a7 only to ! ext5t t ! total am\nt (  
su* paym5ts made to any taxpay] dur+ !  
taxable ye> does n exce$ ! am\nt ( !    
cr$it det]m9$ "u subsection 7a7 (       
section #cf;,c1 z det]m9$ bas$ on       
application ( subsection 7c7 ( su*      
section us+ ! adju/$ gross income ( !   
taxpay] = ! mo/ rec5t taxable ye> = :i* 
a return has be5 fil$ dur+ any ( !      
prec$+ #c taxable ye>s4  7#b7 ,non-fil]s
 ,9 ! case ( any taxpay] :o has n fil$ a
 return dur+ ! p]iod describ$ 9 p>agraph
 7#a71 su* p>agraph %all be appli$ )\t  
reg>d to subsection 7c7 ( section       
#cf;,c4  4  7#b7 ,reconciliation ( cr$it
 & advance cr$it ,section #cf;,c ( su*  
,code1 z add$ by subsection 7a71 is     
am5d$-- 7,a7 by r$esignat+ subsection   
7e7 z subsection 7f72 &  7,b7 by ins]t+ 
aft] subsection 7d7 ! foll[+ new        
subsection3  7e7 ,reconciliation ( cr$it
 & advance cr$it  7#a7 ,9 g5]al ,! am\nt

 ( ! cr$it all[$ "u ?is section = any   
taxable ye> %all be r$uc$ 7b n bel[ z]o7
 by ! aggregate am\nt ( any advance     
paym5ts ( su* cr$it "u section #gebg;,a 
= su* taxable ye>4  7#b7 ,excess advance
 paym5ts  7,a7 ,9 g5]al ,if ! aggregate 
am\nt ( advance paym5ts "u section      
#gebg;,a = ! taxable ye> exce$s ! am\nt 
( ! cr$it all[$ "u ?is section = su*    
taxable ye> 7det]m9$ )\t reg>d to       
p>agraph 7#a771 ! tax impos$ by ?is     
*apt] = su* taxable ye> %all be increas$
 by ! am\nt ( su* excess4  7,b7 ,return 
requirem5t ,if ! tax impos$ by ?is *apt]
 = ! taxable ye> is increas$ "u ?is     
p>agraph1 ! taxpay] %all1 not)/&+       
section #fjab1 be requir$ to file a     
return ) respect to ! taxes impos$ "u   
?is subtitle4  4  7c7 ,con=m+ am5dm5ts  
7#a7 ,section #fbaa7;b77#d77;,a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 8#cf;,c10 aft] #cf;,b14  7#b7 
,p>agraph 7#b7 ( section #acbd7;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
 ,cr$it = ,comput] ,co/s4  4  7#d7 ,!   
table ( sections = *apt] #gg ( su* ,code
 is am5d$ by ins]t+ aft] ! item relat+  
to section #gebg ! foll[+ new item3     
,sec4 #gebg;,a4 ,advance paym5t ( cr$it 
= comput] co/s4  4  7d7 ,public aw>5ess 
campaign ,! ,secret>y ( ! ,treasury 7or 
! ,secret>y's delegate7 %all conduct a  
public aw>5ess campaign1 9 coord9ation )
 ! ,commission] ( ,social ,security1 !  
,secret>y ( ,vet]ans ,affairs1 & ! heads
 ( o!r relevant ,f$]al & ,/ate ag5cies1 
to provide in=mation to ! public        
7includ+ non-,engli% speak+ populations7
 reg>d+ ! availability ( ! cr$it all[$  
"u section #cf;,c ( ! ,int]nal ,rev5ue  
,code ( #aihf & advance paym5t ( su*    
cr$it pursuant to section #gebg;,a ( su*
 ,code 7z add$ by ?is section74  7e7    
,effective date ,! am5dm5ts made by ?is 

section %all apply to co/s incurr$ 9    
taxable ye>s beg9n+ aft] ,decemb] #ca1  
#bjai4