,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #bbja  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bf1 #bjba,mr4
 ,danny ,k4 ,davis of ,illinois         
introduced the following bill2 which was
 referred to the ,committee on ,energy  
and ,commerce1 and in addition to the   
,committee on ,ways and ,means1 for a   
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,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 ,purposes ,the       
purposes of this ,act are--  7#a7 to    
create a comprehensive initiative that  

will address the need for both computer 
equipment or devices and                
broadband_/internet subscriptions to    
create equity in marginalized           
communities1  7#b7 to address the       
problem of ensuring that low and        
moderate-income school-age children1    
youth1 and college students have access 
to computer technology before1 during   
and after the pandemic1 which is both a 
national concern and an education and   
equity issue1 and  7#c7 to create a     
#aj1jjj lifetime tax credit for computer
 costs for individuals 7#bj1jjj for     
joint returns7 in low and               
moderate-income communities4 ,many      
individuals1 especially students in     
elementary schools1 are not familiar    
with completing homework in a computer  
environment4 ,this legislation also     
provides #eja7;c7#c and #eja7;c7#d      
organizations and accredited academic   
institutions with funding to provide    
training and technical support in the   
use of computers and associated         

technology4  #c4 ,findings ,congress    
finds the following3  7#a7 ,a ,,pew     
,research ,center study revealed that   
while #eh percent of #hth graders in the
 ,united ,states use a computer to      
complete homework1 low and              
moderate-income and minority students   
use cellphones1 public wi-fi1 or are    
unable to do their homework4 ,the ,pew  
,research ,center study noted that #ce  
percent of teens in the ,united ,states 
use a cell phone1 and #ab percent use   
public wi-fi4 ,unfortunately1 #ag       
percent of teens in the ,united ,states 
are unable to complete their homework at
 all1 with #be percent of ,black        
students and students with a household  
income of less than #cj1jjj leading the 
digital homework gap4  7#b7 ,the        
,southern ,education ,foundation        
reported that #ae million to #af million
 ,k-#ab public school students are      
caught in the digital divide1 including 
more rural states with #dj to #ej       
percent of students in ,alabama1        

,arkansas1 ,oklahoma1 and ,mississippi  
are seriously affected4 ,also1 the ,,sef
 reports that ,black1 ,latinx1 and      
,native ,american students make up about
 #ee percent of disconnected students   
while representing about #dj percent of 
total students4  7#c7 ,as of ,march     
#bjbj1 the ,united ,states ,food and    
,nutrition ,services reported that      
approximately #cg1jjj1jjj people are    
receiving ,,snap benefits4 ,of the      
#cg1jjj1jjj ,,snap participants1 #dd    
percent of participants were under #ah  
years old and school age4  7#d7 ,the    
,united ,states ,food and ,nutrition    
,services also reports that #bj1jjj1jjj 
young people receive free lunch in the  
nation's schools4 ,also1 in the ,united 
,states1 #gb1jjj1jjj people under #ah   
live in poverty4 ,when linked to the    
,,pew ,research ,center data1 this data 
is an indicator of many millions of low 
and moderate-income individuals without 
computers and internet subscriptions    
during the coronavirus pandemic4  7#e7  

,the ,education ,journal reported in    
#bjah that #a4b million children are    
falling behind at school because they do
 not have access to an internet         
connection at home4  7#f7 ,many experts 
agree two issues prevent the elimination
 of the digital poverty divide3  7,a7   
access to devices such as computers and 
tablets2 and  7,b7 ,internet access or  
internet subscriptions4  7#g7 ,pew      
research provided evidence of the need  
for digital literacy1 stating in a new  
analysis that #ei percent of parents    
with lower incomes who had children in  
schools that were remote at the time    
said their children would likely face at
 least one of three digital obstacles4  
#d4 ,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;a77#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  #e4 ,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 eligible     
entity receives a grant under this      
section1 the eligible entity shall      
publish and submit to the ,commission a 

report that-- 7,a7 describes the use of 
the grant by the eligible entity1       
including the number of individuals     
served by the eligible entity using     
grant funds2  7,b7 describes the        
progress of the eligible 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    
#f4 ,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 #b1jjj 7#d1jjj in   
the case of a joint return71 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 ,with respect to  

any taxable year1 the #b1jjj amount 7or1
 in the case of a joint return1 #d1jjj  
amount7 in subsection 7a77#b7 shall be  
reduced by an amount equal to #e percent
 of so much of the taxpayer's adjusted  
gross income for such taxable year as   
exceeds-- 7#a7 #gb1jjj in the case of a 
joint return1  7#b7 #ed1jjj in the case 
of a head of household1 and  7#c7       
#cf1jjj 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 #bjbj1 and before        

,january #a1 #bjcc4  4  7b7 ,advance    
payment of credit  7#a7 ,in general     
,chapter #gg of the ,internal ,revenue  
,code of #aihf1 as amended by section   
#ifaa7;b7 of the ,american ,rescue ,plan
 ,act of #bjba 7,public ,law #aag-b71 is
 amended by inserting after section     
#gebg;,a the following new section3     
#gebg;,b4 ,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;,b for such taxable 
year4  7#b7 ,excess advance payments    
7,a7 ,in general ,if the aggregate      
amount of advance payments under section
 #gebg;,b 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--    
7,a7 by inserting 8#cf;,c10 after       

#cf;,b11 and  7,b7 by striking and      
#gebg;,a and inserting #gebg;,a1 and    
#gebg;,b4  7#b7 ,paragraph 7#b7 of      
section #acbd7;b7 of title #ca1 ,united 
,states ,code1 is amended-- 7,a7 by     
inserting #cf;,c1 after #cf;,b11 and    
7,b7 by striking or #gebg;,a and        
inserting #gebg;,a1 or #gebg;,b4  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;,a the following new item3  ,sec4 
#gebg;,b4 ,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;,b 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 #bjbj4