The "BOOST Act" introduces a tax credit up to $400 for individuals purchasing communications signal boosters to improve broadband internet access in unserved areas, effective for taxable years between 2026 and 2029.
John Moolenaar
Representative
MI-2
The BOOST Act introduces a refundable tax credit for individuals who purchase communications signal boosters to improve broadband internet access in their primary residence, if that residence is in an unserved area. The credit covers 75% of the cost, up to $400, for signal boosters, satellite network equipment, and related ground station equipment. This credit is available for taxable years between 2025 and 2029 and is limited to one claim per individual.
New BOOST Act Offers Up to $400 Tax Credit for Rural Internet Boosters, Starting 2026
The "Broadening Online Opportunities through Simple Technologies Act," or BOOST Act, aims to help folks in rural areas get better internet. Here’s the deal: if you live in an area the government considers “unserved” – basically, places with really slow or no internet – and you buy equipment to boost your signal, you can get a tax credit.
Bridging the Digital Divide (with Tax Credits)
This bill introduces a one-time tax credit covering 75% of the cost of eligible equipment, up to $400. Eligible equipment includes communications signal boosters, and even the gear needed for satellite internet. Think of it like this: if a farmer in a remote area needs a $500 signal booster to get decent internet for their business, this credit could knock $375 off their tax bill (that's 75% of $500). The idea is to make it more affordable for people in these areas to get connected.
Real-World Rollout
The credit kicks in for purchases made after December 31, 2025, and is currently set to expire at the end of 2029. The "unserved areas" are defined using the FCC's Rural Digital Opportunity Fund map, which is used to determine where funding for rural broadband projects will go. The Secretary, working with the FCC, will be setting up the specific rules, including a voluntary reporting program for companies selling this equipment in those areas (Section 2(d)).
The Good, The Bad, and The Practical
While the BOOST Act aims to bridge the digital divide, there are a few things to keep in mind. A $400 credit is helpful, but it might not cover the full cost of getting set up, especially for satellite service, which can be pricey. Also, it's a one-time deal – so if your equipment breaks or you need upgrades, you're on your own. The bill relies on existing FCC maps, which may not be perfect. Finally, it’s worth noting that this is a temporary fix, as the credit sunsets after 2029 (Section 2(e)).
It's a step towards better internet access, but it's not a complete solution. It will be important to see how this plays out in practice, and whether it helps people get the reliable connection they need.