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United States · Bill · S

S. 905 (108th)

A bill to amend the Internal Revenue Code of 1986 to provide a broadband Internet access tax credit.

referredUnited States· United States Congress· EN

Introduced

11 April 2003

Last action

11 April 2003 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5359-5361)

Sponsors

Sen. Rockefeller, John D., IV [D-WV], Sen. Snowe, Olympia J. [R-ME], Sen. Baucus, Max [D-MT], Sen. Hatch, Orrin G. [R-UT], Sen. Conrad, Kent [D-ND], Sen. Kennedy, Edward M. [D-MA], Sen. Stabenow, Debbie [D-MI], Sen. Breaux, John B. [D-LA], Sen. Murray, Patty [D-WA], Sen. Dayton, Mark [D-MN], Sen. Leahy, Patrick J. [D-VT], Sen. Schumer, Charles E. [D-NY], Sen. Burns, Conrad R. [R-MT], Sen. Boxer, Barbara [D-CA], Sen. Wyden, Ron [D-OR], Sen. Mikulski, Barbara A. [D-MD], Sen. Daschle, Thomas A. [D-SD], Sen. Lincoln, Blanche L. [D-AR]

Subjects

Taxation

Source updated

14 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to establish a broadband credit equal to the sum of: (1) the current generation broadband credit; plus (2) the next generation broadband credit. Defines: (1) the current generation broadband credit for any taxable year as ten percent of the qualified expenditures incurred with respect to qualified equipment providing current generation broadband services to qualified subscribers and taken into account with respect to such taxable year; and (2) the next generation broadband credit for any year as twenty percent of the qualified expenditures incurred with respect to qualified equipment providing next generation broadband services to qualified subscribers and taken into account with respect to such taxable year.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 April 2003

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5359-5361)

    Source: IntroReferral

  2. 11 April 2003

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 11 April 2003

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 11 April 2003

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 11 April 2003

    Open at official source

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Sponsors

Related records

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Sources

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