Rural Access to Broadband Service Act - Establishes within the Department of Commerce the Rural Broadband Office which shall coordinate all Federal Government resources as they relate to the expansion of broadband technology into rural areas.
Requires the Director of the National Science Foundation to carry out research on the following: (1) means of enhancing or facilitating the availability of broadband telecommunications services in rural areas and other remote areas; and (2) means of facilitating or enhancing access to the Internet through broadband telecommunications services.
Expresses the sense of Congress that the rural electrification loan program under the Rural Electrification Act of 1936, which is essential to the economic well-being of small telecommunications providers and to the quality of life for all rural residents, be funded fully.
Amends the Internal Revenue Code to: (1) permit any qualified broadband expenditure which is paid or incurred by the taxpayer to be treated as an expense which is not chargeable to capital account; and (2) any expenditure so treated to be allowed as a deduction. Defines terms and sets forth rules.