,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #feed  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #a1 #bjbc,mr4
 ,mool5a> 7= himself1 ,mr4 ,bi%op (     
,georgia1 ,mr4 ,panetta1 & ,mr4         
,huiz5ga7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ a         
refundable cr$it aga9/ tax = ! pur*ase (
 communications signal boo/]s 9 areas ) 
inadequate broadb& int]net access       
s]vice1 & = o!r purposes4  #a4 ,%ort    
title ,?is ,act may be cit$ z ! ,broad5+
 ,onl9e ,opportunities ?r\gh ,simple    
,te*nologies ,act or ! ,,boo/ ,act4  #b4
 ,broadb& ,int]net communications signal
 boo/] cr$it  7a7 ,9 g5]al ,subp>t ,c ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e section #cg ! foll[+ new 
section3  #cf;,c4 ,broadb& ,int]net     
communications signal boo/] cr$it  7a7  
,9 g5]al ,9 ! case ( an individual :o   
elects ! application ( ?is section1 !re 

%all be all[$ z a cr$it aga9/ ! tax     
impos$ by ?is subtitle = ! taxable ye>  
an am\nt equal to #ge p]c5t ( s mu* ( ! 
qualifi$ signal boo/] exp5ditures ( !   
taxpay] = ! taxable ye> z does n exce$  
#djj4  7b7 ,qualifi$ signal boo/]       
exp5ditures ,= purposes ( ?is section-- 
7#a7 ,9 g5]al ,! t]m qualifi$ signal    
boo/] exp5ditures means am\nts paid or  
incurr$ by ! taxpay] = ! pur*ase (--    
7,a7 any communications signal boo/]1   
7,b7 any cu/om] premises equipm5t = use 
) satellite networks1  7,c7 any gr\nd   
/ation equipm5t to s5d & receive        
transmissions f satellite networks1  =  
use by ! taxpay] 9 a pr9cipal resid5ce  
7)9 ! mean+ ( section #aba7 ( ! taxpay] 
:i* is locat$ 9 an uns]v$ area4  7#b7   
,communications signal boo/] ,! t]m     
communications signal boo/] means a     
device ! fir/ use ( :i* is ) ! taxpay] &
 t receives a wireless signal1 or a     
comm]cial mobile data s]vice 7z def9$ 9 
section #fjja ( ! ,middle ,class ,tax   
,relief & ,job ,creation ,act ( #bjab   

7#dg ,u4,s4,c4 #adja77 signal-- 7,a7 9  
ord] to increase ! /r5g? or range ( su* 
signal1 &  7,b7 9 connection )          
retransmitt+ a broadb& int]net access   
s]vice signal4  7#c7 ,uns]v$ area ,! t]m
 uns]v$ area means an area eligible =   
fund+ "u phase #a or phase #b ( ! ,rural
 ,digital ,opportunity ,fund e/abli%$ by
 ! ,f$]al ,communications ,commission 9 
! ,report & ,ord] 9 ! matt] ( ,rural    
,digital ,opportunity ,fund & ,connect  
,am]ica ,fund t 0 adopt$ by !           
,commission on ,janu>y #cj1 #bjbj 7,,fcc
 #bj-e74  7#d7 ,broadb& int]net access  
s]vice ,! t]m broadb& int]net access    
s]vice has ! mean+ giv5 su* t]m 9       
section #h4a7;b7 ( title #dg1 ,code (   
,f$]al ,regulations 7or any successor   
regulation74  7c7 ,cr$it all[$ = only #a
 taxable ye> ,an election by ! taxpay]  
to h ?is section apply may n be made =  
any taxable ye> if su* an election is 9 
effect = ! taxpay] = any prec$+ taxable 
ye>4  7d7 ,regulations & guidance ,!    
,secret>y %all1 9 consultation ) !      

,f$]al ,communications ,commission1     
prescribe su* regulations1 & provide su*
 o!r guidance1 z may be necess>y to c>ry
 out ! purposes ( ?is section includ+ a 
program = p]sons engag$ 9 ! trade or    
bus9ess ( sell+ communications signal   
boo/]s1 or any o!r equipm5t describ$ 9  
subsection 7b77#a71 to volunt>ily report
 any su* sale 9 an uns]v$ area4  7e7    
,t]m9ation ,?is section %all n apply to 
any am\nts paid or incurr$ 9 any taxable
 ye> beg9n+ aft] ,decemb] #ca1 #bjbg4  4
  7b7 ,cl]ical am5dm5t ,! table (       
sections = subp>t ,c ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ be=e ! item relat+ to   
section #bf ! foll[+ new item3  ,sec4   
#cf;,c4 ,broadb& ,int]net communications
 signal boo/] cr$it4  4  7c7 ,con=m+    
am5dm5t ,section #acbd7;b7 ( title #ca1 
,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbc4