HR 1020
BOOST Act
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 6:39 AM
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- Passed Senate
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Bill overview
The BOOST Act creates a refundable tax credit for homeowners in ‘unserved areas’ to help them purchase equipment that improves internet access. Specifically, it allows a credit of up to $400 for the purchase of Wi-Fi boosters, satellite equipment, or ground station equipment used in a principal residence. These areas are defined as those eligible for funding under the Rural Digital Opportunity Fund, aiming to bridge the digital divide in underserved communities. The Treasury Department will develop regulations and a reporting program for sellers of this equipment.
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