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

Broadened the definition of 'broadband service' from 100 Mbps download/20 Mbps upload to 25 Mbps download/3 Mbps upload to reflect current technological standards.

Added 'contracts' as an additional funding mechanism alongside grants and loans for broadband infrastructure projects.

Updated eligibility criteria for unserved and underserved locations to match the new broadband speed definitions.

Repealed Chapter 490H and several sections of Chapter 490I that are no longer relevant to the updated broadband development program.

Modified tax code definitions to clarify that Internet access service is not included in certain taxable service categories and updated how broadband grants are treated for tax purposes.

Added new requirements for the broadband development office to prioritize applications for schools and institutions of higher education.

Added authority for the office to revoke or reduce awards if recipients make material misrepresentations regarding compliance with requirements.

Set the effective date for the tax code changes to apply to reports originally due on or after January 1, 2026, with the bill taking effect July 1, 2025.