BOOST Act

This bill, called the Broadening Online Opportunities through Simple Technologies (BOOST) Act, would give people a refundable tax credit to help buy a Wi‑Fi signal booster for their main home. The credit would be available through 2029, with some limits.

People in areas with poor internet service could get a one‑time refundable credit covering 75% of the cost, up to $400. It could be used for a signal booster, certain equipment to use satellite internet at home, or ground station gear that sends and receives satellite signals. An “unserved area” means a place eligible for Rural Digital Opportunity Fund support, generally where speeds are below 25 Mbps down and 3 Mbps up. The Treasury Department would issue rules and guidance and set up a voluntary reporting program for sellers in these areas.

• Who is affected: People buying boosters or satellite gear for their main home, especially those in areas with slow or no broadband.
• What changes: A refundable tax credit through 2029; in unserved areas, a one‑time credit covers 75% of costs up to $400 for eligible equipment.
• When: The credit runs through 2029; the unserved‑area credit is one‑time.