BOOST Act

HR 1020 (BOOST Act) creates a tax credit for homeowners in rural unserved areas to improve broadband access. It allows a 75% credit (up to $400) for purchasing signal boosters, satellite customer equipment, or ground stations used in a primary residence. The credit applies only once per household and expires after 2029, targeting areas eligible for FCC's Rural Digital Opportunity Fund. This directly affects individual homeowners in designated rural broadband gaps seeking to enhance their internet connectivity.