<p><strong>Broadening Online Opportunities through Simple Technologies Act or the BOOST Act</strong></p><p>This bill establishes a new refundable tax credit, through 2029, for expenses paid to purchase a Wi-Fi signal booster for use in a principal residence. (Some limitations apply.)</p><p>The bill allows a taxpayer located in an unserved area a one-time, refundable tax credit for 75% (up to $400) of expenses paid to purchase</p><ul><li>a communications signal booster (any device that receives a wireless signal or a commercial data service signal in order to increase the strength or range of the signal and in connection with&nbsp;retransmitting a broadband internet access service signal),</li><li>any customer premises equipment for use with satellite networks, or</li><li>any ground station equipment to send and receive transmissions from satellite networks.</li></ul><p>Under the bill, an <em>unserved area</em> is defined as an area eligible for certain funding under the Rural Digital Opportunity Fund (generally areas where internet speeds are below 25 megabits per second for downloading and 3 megabits per second for uploading).</p><p>Finally, under the bill, the Department of the Treasury is required to issue regulations and&nbsp;guidance on the new tax credit and a program for sellers of signal boosters to voluntarily report sales of such devices in&nbsp;unserved areas.</p>