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H.R. 1818 · 110th Congress

Broadband Deployment Acceleration Act of 2007

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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

DMD MatsuiSponsor
61 cosponsors · 45 D, 16 R

Broadband Deployment Acceleration Act of 2007 - Amends the Internal Revenue Code to permit taxpayers to elect to expense (i.e., deduct all expenses in the current taxable year) qualified broadband expenditures, including installation and connection costs for subscribers in rural or underserved areas.

What it does: CRS summary · Introduced in House · Mar 29, 2007

Broadband Deployment Acceleration Act of 2007 - Amends the Internal Revenue Code to permit taxpayers to elect to expense (i.e., deduct all expenses in the current taxable year) qualified broadband expenditures, including installation and connection costs for subscribers in rural or underserved areas.

Permits mutual or cooperative telephone companies to elect to reduce their unrelated business taxable income in any year by the amount of their qualified broadband expenditures.

Directs the Secretary of the Treasury to: (1) designate census tracts identifying rural and underserved areas under this Act; and (2) prescribe regulations for carrying out the purposes of this Act. Prohibits federal or state agencies from adopting regulations and ratemaking procedures that would eliminate or reduce the broadband expense deduction provided by this Act.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Broadband Deployment Acceleration Act of 2007

Latest action (Mar 30, 2007): Sponsor introductory remarks on measure. (CR E725-726)

Policy area: Taxation · Origin: House · Introduced: Mar 29, 2007

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.