interest charges. (3) Unserved broadband community The term unserved broadband community means any community that (as of the time the agreement described in paragraph (1) is entered into)— (A) is not served by any provider of qualified broadband service (other than providers using satellite technology), and (B) obtains a certification from all providers of broadband Internet access service that the Federal Communications Commission’s most recent Form 477 data collection shows as serving the census blocks in which such community is located, stating that such providers do not offer qualified broadband service to any location within such community. (4) Qualified broadband service The term qualified broadband service means broadband Internet access service at download speeds of at least 25 megabits per second and upload speeds of at least 3 megabits per second. (5) Broadband internet access service The term broadband Internet access service has the meaning given such term in section 8.2 of title 47, Code of Federal Regulations. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Cost of broadband infrastructure serving limited broadband districts. (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.