Relating to increasing access to and reducing taxation of Internet services.

HB 2838 defines specific broadband service standards (100 Mbps download, 20 Mbps upload, 100ms latency) and requires Texas to map all locations as "unserved," "underserved," or "served" based on these criteria. It directly affects residents and institutions in areas lacking adequate broadband access, particularly rural communities and public schools. The bill mandates annual publication of these maps by the comptroller to identify where infrastructure investment is needed. Key provisions include classifying locations using measurable speed and latency thresholds, replacing previous FCC-based standards with Texas-specific requirements. The bill does not address tax changes, as the title's reference to "reducing taxation" is not reflected in the enacted provisions.