119th Congress · introduced in the House · Feb 5, 2025
BOOST Act
Official title from Congress.gov
Latest action (Feb 5, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Feb 5, 2025)
Broadening Online Opportunities through Simple Technologies Act or the BOOST Act
This bill establishes a new refundable tax credit, through 2029, for expenses paid to purchase a Wi-Fi signal booster for use in a principal residence. (Some limitations apply.)
The bill allows a taxpayer located in an unserved area a one-time, refundable tax credit for 75% (up to $400) of expenses paid to purchase
• a communications signal booster (any device that receives a wireless signal or a commercial data service signal in order to increase the strength or range of the signal and in connection with retransmitting a broadband internet access service signal),
• any customer premises equipment for use with satellite networks, or
• any ground station equipment to send and receive transmissions from satellite networks.
Under the bill, an unserved area is defined as an area eligible for certain funding under the Rural Digital Opportunity Fund (generally areas where internet speeds are below 25 megabits per second for downloading and 3 megabits per second for uploading).
Finally, under the bill, the Department of the Treasury is required to issue regulations and guidance on the new tax credit and a program for sellers of signal boosters to voluntarily report sales of such devices in unserved areas.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
7 citations.
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
…ederal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$170,000
Spent on own lobbying
…ederal Spectrum, Licensed and Unlicensed Spectrum, spectrum auctions and Federal Communications Commission (FCC) Auction Authority, Issues relating to Taxation H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress.
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 10, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, inc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, inc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 10, 2025 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, inc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 17, 2025 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability H.R. 1, One Big Beautiful Bill Act - Issues relating to Spectrum, inc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
COMPETITIVE CARRIERS ASSOCIATION · lobbying firm or registrant: COMPETITIVE CARRIERS ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 11, 2025 · issue area: Taxation/Internal Revenue Code
$160,000
Spent on own lobbying
Issues relating to Taxation/Internal Revenue Code S. 674/H.R. 1873, Broadband Grant Tax Treatment Act - Issues related to infrastructure deployment H.R. 1020, BOOST Act - Issues relating to Consumer Concerns and Device Exclusivity and Availability
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing