of such property shall be increased by an amount equal to 5 percent of the amount of gain deferred by reason of subsection (a)(1)(A) with respect to such property. (c) Eligible taxpayer For purposes of this section, the term eligible taxpayer means any taxpayer who has a trade or business a substantial part of which consists of selling broadband Internet service to commercial customers, residential customers, or both through one or a combination of the following technologies: (1) Digital Subscriber Line transmission technology that transmits data faster over traditional copper telephone lines, without regards to the specific type of Digital Subscriber Line transmission technology such as Asymmetrical Digital Subscriber Line, Symmetrical Digital Subscriber Line, High data rate Digital Subscriber Line, or Very High data rate Digital Subscriber Line. (2) Cable Modem transmission technology that enables operators to provide broadband using the same coaxial cables that deliver pictures and sound to televisions. (3) Fiber optic transmission technology that converts electrical signals carrying data to light and sends the light through transparent glass fibers. (4) Wireless transmission technology that utilizes a radio link between the customer’s location and the service provider’s facility, whether mobile or fixed. (5) Satellite transmission technology that provides broadband links via orbiting satellites. (6) Broadband over powerline transmission technology that delivers broadband over the existing low- and medium-voltage electric power distribution network. (7) Such other technologies as the Secretary, in consultation with the Federal Communications Commission, may designate by rule as a broadband provider technology. (d) Qualified gigabit opportunity zone property For purposes of this section: (1) In general The term qualified gigabit opportunity zone property means property which is— (A) qualified gigabit opportunity zone stock, (B) qualified gigabit opportunity zone partnership interest, (C) qualified gigabit