S. 1023, Computer and Internet Access Equity Act
Summary
Senate bill S. 1023 of the 117th Congress, 1st Session, was introduced March 25, 2021, to provide tax credits to low- to moderate-income individuals for certain computer and education costs and to direct the Federal Communications Commission to modify the requirements for the Lifeline program to provide increased support. Durbin introduced it for himself and Booker, and it was read twice and referred to the Committee on Finance. The short title is the Computer and Internet Access Equity Act. Section 2 directs the Commission to increase Lifeline support by the lesser of $83.33 per month or the amount needed to equal the provider’s cost, and to raise the income threshold to 435 percent of the Federal Poverty Guidelines.
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“S. 1023, Computer and Internet Access Equity Act.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s1023is-bills-117s1023is/
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II
117TH CONGRESS
1ST SESSION
S. 1023
To provide tax credits to low- to moderate-income individuals for certain
computer and education costs, to direct the Federal Communications
Commission to modify the requirements for the Lifeline program to
provide increased support, and for other purposes.
IN THE SENATE OF THE UNITED STATES
MARCH 25, 2021
Mr. DURBIN (for himself and Mr. BOOKER) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To provide tax credits to low- to moderate-income individuals
for certain computer and education costs, to direct the
Federal Communications Commission to modify the re-
quirements for the Lifeline program to provide increased
support, and for other purposes.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as the ‘‘Computer and Internet
5 Access Equity Act’’.
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6 SEC. 2. INCREASED LIFELINE SUPPORT.
7 (a) DEFINITIONS.—In this section:
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1 (1) COMMISSION.—The term ‘‘Commission’’
2 means the Federal Communications Commission.
3 (2) TERMS DEFINED IN REGULATIONS.—The
4 terms defined in section 54.400 of title 47, Code of
5 Federal Regulations (or any successor regulation),
6 have the meanings given those terms in that section.
7 (b) REGULATIONS.—Not later than 14 days after the
8 date of enactment of this Act, the Commission shall pro-
9 mulgate regulations to modify the requirements for the
10 Lifeline program set forth in subpart E of part 54 of title
11 47, Code of Federal Regulations (as in effect on the date
12 of enactment of this Act) to provide for the following:
13 (1) The amount of Lifeline support that a pro-
14 vider of Lifeline service may receive for providing
15 such service to each qualifying low-income consumer
16 shall be increased by the lesser of—
17 (A) $83.33 per month; or
18 (B) the amount needed to make the
19 amount of Lifeline support received by the pro-
20 vider equal to the cost of providing such service,
21 except that such cost may not exceed the cost
22 to the provider of providing an equivalent level
23 of voice telephony service or broadband internet
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24 access service (as applicable) to a consumer who
25 does not receive Lifeline service.
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1 (2) The percentage of the Federal Poverty
2 Guidelines (as specified in section 54.409(a)(1) of
3 title 47, Code of Federal Regulations) at or below
4 which a consumer’s household income must be in
5 order for the consumer to constitute a qualifying
6 low-income consumer on the basis of income shall be
7 increased to 435 percent.
8 (3) A provider of broadband internet access
9 service shall not be required to be designated as an
10 eligible telecommunications carrier under section
11 214(e) of the Communications Act of 1934 (47
12 U.S.C. 214(e)) in order to receive Lifeline support
13 for providing such service to a qualifying low-income
14 consumer.
15 (c) DURATION.—The modifications made by the reg-
16 ulations promulgated under subsection (b) shall cease to
17 have any force or effect on the date that is 12 years after
18 the date on which the regulations are promulgated.
19 (d) CONSUMER PROTECTIONS.—
20 (1) IN GENERAL.—A provider of broadband
21 internet access service that receives Lifeline support
22 for providing such service to a qualified low-income
23 consumer—
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24 (A) shall provide such service to the con-
25 sumer at a minimum speed of 25 megabits per
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1 second for downloads and 3 megabits per sec-
2 ond for uploads, which minimum speed shall be
3 reevaluated and, if appropriate, increased by
4 the Commission not less frequently than once
5 every 3 years;
6 (B) shall provide a level of customer serv-
7 ice to the consumer that is comparable to the
8 customer service that the provider provides to
9 consumers of broadband internet access service
10 who do not receive Lifeline service;
11 (C) shall offer such service to each quali-
12 fied low-income consumer in the designated
13 service area of the provider; and
14 (D)(i) shall advertise the availability of
15 such service and the charges therefore using
16 media of general distribution throughout the
17 designated service area of the provider to in-
18 crease awareness among consumers (including
19 non-English speaking consumers) that they may
20 be eligible for such service; and
21 (ii) may partner with State agencies re-
22 sponsible for the provision of social assistance
23 and service programs in conducting advertising
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24 under clause (i).
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1 (2) DESIGNATED SERVICE AREA.—A State com-
2 mission or the Commission, as applicable, shall es-
3 tablish a designated service area for a provider of
4 broadband internet access service described in para-
5 graph (1) for purposes of that paragraph in the
6 same manner as the State commission or Commis-
7 sion establishes a designated service area for a com-
8 mon carrier under paragraph (5) or (6), as applica-
9 ble, of section 214(e) of the Communications Act of
10 1934 (47 U.S.C. 214(e)).
11 SEC. 3. INTERNET EDUCATION AND TRAINING GRANT PRO-
12 GRAM.
13 (a) DEFINITIONS.—In this section:
14 (1) COMMISSION.—The term ‘‘Commission’’
15 means the Federal Communications Commission.
16 (2) COMMUNITY-BASED ORGANIZATION.—The
17 term ‘‘community-based organization’’ has the
18 meaning given the term in section 3 of the Work-
19 force Innovation and Opportunity Act (29 U.S.C.
20 3102).
21 (3) DIGITAL LITERACY.—The term ‘‘digital lit-
22 eracy’’ means the skills associated with using tech-
23 nology.
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24 (4) ELIGIBLE ENTITY.—The term ‘‘eligible enti-
25 ty’’ means—
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1 (A) a nonprofit organization;
2 (B) a not-for-profit social welfare organiza-
3 tion; or
4 (C) a community-based organization.
5 (5) FEDERAL POVERTY GUIDELINES.—The
6 term ‘‘Federal Poverty Guidelines’’ means the Fed-
7 eral Poverty Guidelines used for purposes of section
8 54.409(a)(1) of title 47, Code of Federal Regula-
9 tions (or any successor regulation).
10 (6) HOUSEHOLD.—The term ‘‘household’’ has
11 the meaning given the term in section 54.400 of title
12 47, Code of Federal Regulations (or any successor
13 regulation).
14 (7) INCOME.—The term ‘‘income’’ has the
15 meaning given the term in section 54.400 of title 47,
16 Code of Federal Regulations (or any successor regu-
17 lation).
18 (8) NONPROFIT ORGANIZATION.—The term
19 ‘‘nonprofit organization’’ means an organization de-
20 scribed in section 501(c)(3) of the Internal Revenue
21 Code of 1986 and exempt from tax under section
22 501(a) of such Code.
23 (9) NOT-FOR-PROFIT SOCIAL WELFARE ORGANI-
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24 ZATION.—The term ‘‘not-for-profit social welfare or-
25 ganization’’ means an organization described in sec-
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1 tion 501(c)(4) of the Internal Revenue Code of 1986
2 and exempt from tax under section 501(a) of such
3 Code.
4 (b) GRANTS AUTHORIZED.—Not later than 100 days
5 after the date of enactment of this Act, the Commission
6 shall establish a program to make grants on a competitive
7 basis to eligible entities to develop and carry out an inter-
8 net safety education or training program.
9 (c) APPLICATIONS.—An eligible entity that wishes to
10 receive a grant under this section shall submit to the Com-
11 mission an application at such time, in such manner, and
12 containing such information as the Commission may re-
13 quire.
14 (d) USE OF FUNDS.—An eligible entity that receives
15 a grant under this section shall use grant funds to—
16 (1) develop a program to provide internet edu-
17 cation and training, which may address cyberbully-
18 ing, online privacy, cybersecurity, and digital lit-
19 eracy, to individuals living in households with an in-
20 come at or below 435 percent of the Federal Poverty
21 Guidelines for households of the applicable size; and
22 (2) provide such education or training to such
23 individuals through such program.
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24 (e) REPORTS.—
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1 (1) REPORTS TO COMMISSION.—Not later than
2 3 years after the date on which an eligible entity re-
3 ceives a grant under this section, the eligible entity
4 shall publish and submit to the Commission a report
5 that—
6 (A) describes the use of the grant by the
7 eligible entity, including the number of individ-
8 uals served by the eligible entity using grant
9 funds;
10 (B) describes the progress of the eligible
11 entity toward fulfilling the objectives for which
12 the grant was awarded; and
13 (C) includes any additional information re-
14 quired by the Commission.
15 (2) REPORT TO CONGRESS.—Not later than 5
16 years after the date of enactment of this Act, the
17 Commission shall publish and submit to Congress a
18 report that—
19 (A) summarizes the data from the reports
20 that the Commission has received under para-
21 graph (1); and
22 (B) assesses the effectiveness and cost-ef-
23 fectiveness of the grant program established
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24 under this section.
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1 (f) AUTHORIZATION OF APPROPRIATIONS.—There
2 are authorized to be appropriated such sums as may be
3 necessary to carry out this section.
4 SEC. 4. CREDIT FOR COMPUTER COSTS.
5 (a) IN GENERAL.—Subpart C of part IV of sub-
6 chapter A of chapter 1 of the Internal Revenue Code of
7 1986 is amended by inserting after section 36B the fol-
8 lowing new section:
9 ‘‘SEC. 36C. CREDIT FOR COMPUTER COSTS.
10 ‘‘(a) IN GENERAL.—In the case of an eligible indi-
11 vidual, there shall be allowed as a credit against the tax
12 imposed by this subtitle for the taxable year an amount
13 equal the lesser of—
14 ‘‘(1) the amount of qualified computer costs
15 paid or incurred by the taxpayer during such taxable
16 year,
17 ‘‘(2) $2,000 ($4,000 in the case of a joint re-
18 turn), or
19 ‘‘(3) an amount equal to $10,000 ($20,000 in
20 the case of a joint return) minus the sum of any
21 credits allowed to the taxpayer under this section for
22 any preceding taxable year.
23 ‘‘(b) QUALIFIED COMPUTER COSTS.—For purposes
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24 of this section, the term ‘qualified computer costs’ means
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1 amounts paid or incurred for computers, printers, and
2 other education-related technology.
3 ‘‘(c) LIMITATION BASED ON ADJUSTED GROSS IN-
4 COME.—With respect to any taxable year, the $2,000
5 amount (or, in the case of a joint return, $4,000 amount)
6 in subsection (a)(2) shall be reduced by an amount equal
7 to 5 percent of so much of the taxpayer’s adjusted gross
8 income for such taxable year as exceeds—
9 ‘‘(1) $72,000 in the case of a joint return,
10 ‘‘(2) $54,000 in the case of a head of house-
11 hold, and
12 ‘‘(3) $36,000 in the case of a taxpayer not de-
13 scribed in paragraph (1) or (2).
14 ‘‘(d) ELIGIBLE INDIVIDUAL.—The term ‘eligible indi-
15 vidual’ means any individual other than—
16 ‘‘(1) any nonresident alien individual,
17 ‘‘(2) any individual with respect to whom a de-
18 duction under section 151 is allowable to another
19 taxpayer for a taxable year beginning in the cal-
20 endar year in which the individual’s taxable year be-
21 gins, and
22 ‘‘(3) an estate or trust.
23 ‘‘(e) APPLICATION OF SECTION.—This section shall
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24 only apply to qualified computer costs incurred by the tax-
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1 payer after December 31, 2020, and before January 1,
2 2033.’’.
3 (b) ADVANCE PAYMENT OF CREDIT.—
4 (1) IN GENERAL.—Chapter 77 of the Internal
5 Revenue Code of 1986, as amended by section
6 9611(b) of the American Rescue Plan Act of 2021
7 (Public Law 117–2), is amended by inserting after
8 section 7527A the following new section:
9 ‘‘SEC. 7527B. ADVANCE PAYMENT OF CREDIT FOR COM-
10 PUTER COSTS.
11 ‘‘(a) IN GENERAL.—As soon as practicable after the
12 date of the enactment of this section, the Secretary shall
13 establish a program for making advance payments of the
14 credit allowed under section 36C (determined without re-
15 gard to subsection (e) of such section), on such basis as
16 the Secretary determines to be administratively feasible,
17 to taxpayers determined to be eligible for advance payment
18 of such credit.
19 ‘‘(b) LIMITATION.—
20 ‘‘(1) IN GENERAL.—The Secretary may make
21 payments under subsection (a) only to the extent
22 that the total amount of such payments made to any
23 taxpayer during the taxable year does not exceed the
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24 amount of the credit determined under subsection
25 (a) of section 36C, as determined based on applica-
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1 tion of subsection (c) of such section using the ad-
2 justed gross income of the taxpayer for the most re-
3 cent taxable year for which a return has been filed
4 during any of the preceding 3 taxable years.
5 ‘‘(2) NON-FILERS.—In the case of any taxpayer
6 who has not filed a return during the period de-
7 scribed in paragraph (1), such paragraph shall be
8 applied without regard to subsection (c) of section
9 36C.’’.
10 (2) RECONCILIATION OF CREDIT AND ADVANCE
11 CREDIT.—Section 36C of such Code, as added by
12 subsection (a), is amended—
13 (A) by redesignating subsection (e) as sub-
14 section (f); and
15 (B) by inserting after subsection (d) the
16 following new subsection:
17 ‘‘(e) RECONCILIATION OF CREDIT AND ADVANCE
18 CREDIT.—
19 ‘‘(1) IN GENERAL.—The amount of the credit
20 allowed under this section for any taxable year shall
21 be reduced (but not below zero) by the aggregate
22 amount of any advance payments of such credit
23 under section 7527B for such taxable year.
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24 ‘‘(2) EXCESS ADVANCE PAYMENTS.—
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1 ‘‘(A) IN GENERAL.—If the aggregate
2 amount of advance payments under section
3 7527B for the taxable year exceeds the amount
4 of the credit allowed under this section for such
5 taxable year (determined without regard to
6 paragraph (1)), the tax imposed by this chapter
7 for such taxable year shall be increased by the
8 amount of such excess.
9 ‘‘(B) RETURN REQUIREMENT.—If the tax
10 imposed by this chapter for the taxable year is
11 increased under this paragraph, the taxpayer
12 shall, notwithstanding section 6012, be required
13 to file a return with respect to the taxes im-
14 posed under this subtitle.’’.
15 (c) CONFORMING AMENDMENTS.—
16 (1) Section 6211(b)(4)(A) of the Internal Rev-
17 enue Code of 1986 is amended—
18 (A) by inserting ‘‘36C,’’ after ‘‘36B,’’, and
19 (B) by striking ‘‘and 7527A’’ and inserting
20 ‘‘7527A, and 7527B’’.
21 (2) Paragraph (2) of section 1324(b) of title
22 31, United States Code, is amended—
23 (A) by inserting ‘‘36C,’’ after ‘‘36B,’’, and
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24 (B) by striking ‘‘or 7527A’’ and inserting
25 ‘‘7527A, or 7527B’’.
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1 (3) The table of sections for subpart C of part
2 IV of subchapter A of chapter 1 of the Internal Rev-
3 enue Code of 1986 is amended by inserting after the
4 item relating to section 36B the following new item:
‘‘Sec. 36C. Credit for computer costs.’’.
5 (4) The table of sections for chapter 77 of such
6 Code is amended by inserting after the item relating
7 to section 7527A the following new item:
‘‘Sec. 7527B. Advance payment of credit for computer costs.’’.
8 (d) PUBLIC AWARENESS CAMPAIGN.—The Secretary
9 of the Treasury (or the Secretary’s delegate) shall conduct
10 a public awareness campaign, in coordination with the
11 Commissioner of Social Security, the Secretary of Vet-
12 erans Affairs, and the heads of other relevant Federal and
13 State agencies, to provide information to the public (in-
14 cluding non-English speaking populations) regarding the
15 availability of the credit allowed under section 36C of the
16 Internal Revenue Code of 1986 and advance payment of
17 such credit pursuant to section 7527B of such Code (as
18 added by this section).
19 (e) EFFECTIVE DATE.—The amendments made by
20 this section shall apply to costs incurred in taxable years
21 beginning after December 31, 2020.
Æ
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