Rural Broadband Connectivity Act of 2019
This bill allows a business-related tax credit for up to 30% of the cost of qualified broadband property in a qualified rural census tract. The bill imposes a limit on the amount of such credit based upon the number of potential customers residing in a rural area and served by the broadband project (multiplied by $170).
A qualified rural census tract must be underserved and have less than 50% of its residents with access to broadband service.