# Broadband for All Act of 2021

This bill creates a tax credit to help people in areas without good internet access pay for building broadband infrastructure. Essentially, if you live in a community that doesn't have reliable high-speed internet, and you're part of a group working with an internet provider to build the necessary infrastructure, the government will reimburse you for 75 percent of what you pay toward that construction cost—up to $10,000 per year.

Here's how it works in practice: Imagine you live in a rural area where no internet company offers decent service. You and your neighbors decide to work with a provider to bring broadband to your community. That provider needs money to build the infrastructure—laying cables, installing equipment, and so on. Under this bill, instead of you and your neighbors bearing the full cost, you can claim a tax credit for three-quarters of what you pay. So if you contribute $4,000 toward infrastructure costs, you'd get a $3,000 credit on your taxes. The credit caps out at $10,000 per person per year, meaning the maximum you could get back is $7,500 annually.

The bill specifically targets "unserved" communities—places where no existing broadband provider offers high-speed internet (at least 25 megabits per second download and 3 megabits per second upload speeds). Satellite internet doesn't count as existing service for this purpose. To qualify, your community needs certification from all the providers that claim to serve your area, confirming they actually don't offer decent service to your location. This prevents people in areas that already have options from claiming the credit.

Broadband for All Act of 2021

Kilmer, Derek

Broadband for All Act of 2021 This bill allows a refundable tax credit of up to $10,000 per year for 75% of a taxpayer's payments for broadband infrastructure in certain areas (limited broadband districts) that are not served by a provider of qualified broadband service (other than providers using satellite technology). Qualified broadband service is Internet access service at download speeds of at least 25 megabits per second and upload speeds of at least 3 megabits per second.