1. Short title This Act may be cited as the Broadening Online Opportunities through Simple Technologies Act or the BOOST Act . 2. Broadband Internet communications signal booster credit (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 before section 37 the following new section: 36C. Broadband Internet communications signal booster credit (a) In general In the case of an individual who elects the application of this section, 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 so much of the qualified signal booster expenditures of the taxpayer for the taxable year as does not exceed $400. (b) Qualified signal booster expenditures For purposes of this section— (1) In general The term qualified signal booster expenditures means amounts paid or incurred by the taxpayer for the purchase of— (A) any communications signal booster, (B) any customer premises equipment for use with satellite networks, (C) any ground station equipment to send and receive transmissions from satellite networks, for use by the taxpayer in a principal residence (within the meaning of section 121) of the taxpayer which is located in an unserved area. (2) Communications signal booster The term communications signal booster means a device the first use of which is with the taxpayer and that receives a wireless signal, or a commercial mobile data service (as defined in section 6001 of the Middle Class Tax Relief and Job Creation Act of 2012 ( 47 U.S.C. 1401 )) signal— (A) in order to increase the strength or range of such signal, and (B) in connection with retransmitting a broadband internet access service signal. (3) Unserved area The term unserved area means an area eligible for funding under phase 1 or phase 2 of the Rural Digital Opportunity Fund established by the Federal Communications Commission in the Report and Order in the matter of Rural Digital Opportunity Fund and Connect America