HR 1362 · 117th Congress · Taxation

BOOST Act

Introduced 2021-02-25· Sponsored by Rep. Moolenaar, John R. [R-MI-4]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the Subcommittee on Communications and Technology.(2021-02-26)

Plain Language Summary

[AI summary unavailable — showing source text] Broadening Online Opportunities through Simple Technologies Act or the BOOST Act This bill allows an individual taxpayer to elect a tax credit for 75% of qualified signal booster expenditures up to $400 in a single taxable year through 2025. The bill defines qualified signal booster expenditures as amounts paid for the purchase of any communications signal booster for use by the taxpayer in a principal residence located in an underserved area. The booster is designed to increase the strength or range of a broadband communications signal.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (19)

7 Democrats12 Republicans