1. Short title This Act may be cited as the Broadband for All Act of 2018 . 2. Refundable credit for cost of broadband infrastructure serving limited broadband districts (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Cost of broadband infrastructure serving limited broadband districts (a) In general In the case of any member of a limited broadband district, there shall be allowed as a credit against the tax imposed by this subtitle for the taxable year an amount equal to 75 percent of the qualified broadband infrastructure payments with respect to such district paid or incurred by such person during such taxable year. (b) Annual dollar limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $10,000. (c) Definitions For purposes of this section— (1) Limited broadband district The term limited broadband district means any group of two or more persons if— (A) each such person enters into an agreement with a public or private provider of broadband Internet access service under which— (i) such provider agrees to provide qualified broadband service to such person, and (ii) such person agrees to pay such provider for such person’s share (determined pursuant to such agreement) of the provider’s investment in infrastructure necessary to provide such service, and (B) all of the qualified broadband service provided pursuant to such agreements is provided to locations in an unserved broadband community. (2) Qualified broadband infrastructure payments The term qualified broadband infrastructure payment means any payment described in paragraph (1)(A)(ii). Such payment may include reasonable 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