[Congressional Record Volume 167, Number 56 (Thursday, March 25, 2021)]
[Senate]
[Pages S1828-S1830]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DURBIN (for himself and Mr. Booker):
  S. 1023. A bill to provide tax credits to low- to moderate-income 
individuals for certain computer and education costs, to direct the 
Federal Communications Commission to modify the requirements for the 
Lifeline program to provide increased support, and for other purposes; 
to the Committee on Finance.
  Mr. DURBIN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 1023

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Computer and Internet Access 
     Equity Act''.

     SEC. 2. INCREASED LIFELINE SUPPORT.

       (a) Definitions.--In this section:
       (1) Commission.--The term ``Commission'' means the Federal 
     Communications Commission.
       (2) Terms defined in regulations.--The terms defined in 
     section 54.400 of title 47, Code of Federal Regulations (or 
     any successor regulation), have the meanings given those 
     terms in that section.
       (b) Regulations.--Not later than 14 days after the date of 
     enactment of this Act, the Commission shall promulgate 
     regulations to modify the requirements for the Lifeline 
     program set forth in subpart E of part 54 of title 47, Code 
     of Federal Regulations (as in effect on the date of enactment 
     of this Act) to provide for the following:
       (1) The amount of Lifeline support that a provider of 
     Lifeline service may receive for providing such service to 
     each qualifying low-income consumer shall be increased by the 
     lesser of--
       (A) $83.33 per month; or
       (B) the amount needed to make the amount of Lifeline 
     support received by the provider equal to the cost of 
     providing such service, except that such cost may not exceed 
     the cost to the provider of providing an equivalent level of 
     voice telephony service or broadband internet access service 
     (as applicable) to a consumer who does not receive Lifeline 
     service.
       (2) The percentage of the Federal Poverty Guidelines (as 
     specified in section 54.409(a)(1) of title 47, Code of 
     Federal Regulations) at or below which a consumer's household 
     income must be in order for the consumer to constitute a 
     qualifying low-income consumer on the basis of income shall 
     be increased to 435 percent.
       (3) A provider of broadband internet access service shall 
     not be required to be designated as an eligible 
     telecommunications carrier under section 214(e) of the 
     Communications Act of 1934 (47 U.S.C. 214(e)) in order to 
     receive Lifeline support for providing such service to a 
     qualifying low-income consumer.

[[Page S1829]]

       (c) Duration.--The modifications made by the regulations 
     promulgated under subsection (b) shall cease to have any 
     force or effect on the date that is 12 years after the date 
     on which the regulations are promulgated.
       (d) Consumer Protections.--
       (1) In general.--A provider of broadband internet access 
     service that receives Lifeline support for providing such 
     service to a qualified low-income consumer--
       (A) shall provide such service to the consumer at a minimum 
     speed of 25 megabits per second for downloads and 3 megabits 
     per second for uploads, which minimum speed shall be 
     reevaluated and, if appropriate, increased by the Commission 
     not less frequently than once every 3 years;
       (B) shall provide a level of customer service to the 
     consumer that is comparable to the customer service that the 
     provider provides to consumers of broadband internet access 
     service who do not receive Lifeline service;
       (C) shall offer such service to each qualified low-income 
     consumer in the designated service area of the provider; and
       (D)(i) shall advertise the availability of such service and 
     the charges therefore using media of general distribution 
     throughout the designated service area of the provider to 
     increase awareness among consumers (including non-English 
     speaking consumers) that they may be eligible for such 
     service; and
       (ii) may partner with State agencies responsible for the 
     provision of social assistance and service programs in 
     conducting advertising under clause (i).
       (2) Designated service area.--A State commission or the 
     Commission, as applicable, shall establish a designated 
     service area for a provider of broadband internet access 
     service described in paragraph (1) for purposes of that 
     paragraph in the same manner as the State commission or 
     Commission establishes a designated service area for a common 
     carrier under paragraph (5) or (6), as applicable, of section 
     214(e) of the Communications Act of 1934 (47 U.S.C. 214(e)).

     SEC. 3. INTERNET EDUCATION AND TRAINING GRANT PROGRAM.

       (a) Definitions.--In this section:
       (1) Commission.--The term ``Commission'' means the Federal 
     Communications Commission.
       (2) Community-based organization.--The term ``community-
     based organization'' has the meaning given the term in 
     section 3 of the Workforce Innovation and Opportunity Act (29 
     U.S.C. 3102).
       (3) Digital literacy.--The term ``digital literacy'' means 
     the skills associated with using technology.
       (4) Eligible entity.--The term ``eligible entity'' means--
       (A) a nonprofit organization;
       (B) a not-for-profit social welfare organization; or
       (C) a community-based organization.
       (5) Federal poverty guidelines.--The term ``Federal Poverty 
     Guidelines'' means the Federal Poverty Guidelines used for 
     purposes of section 54.409(a)(1) of title 47, Code of Federal 
     Regulations (or any successor regulation).
       (6) Household.--The term ``household'' has the meaning 
     given the term in section 54.400 of title 47, Code of Federal 
     Regulations (or any successor regulation).
       (7) Income.--The term ``income'' has the meaning given the 
     term in section 54.400 of title 47, Code of Federal 
     Regulations (or any successor regulation).
       (8) Nonprofit organization.--The term ``nonprofit 
     organization'' means an organization described in section 
     501(c)(3) of the Internal Revenue Code of 1986 and exempt 
     from tax under section 501(a) of such Code.
       (9) Not-for-profit social welfare organization.--The term 
     ``not-for-profit social welfare organization'' means an 
     organization described in section 501(c)(4) of the Internal 
     Revenue Code of 1986 and exempt from tax under section 501(a) 
     of such Code.
       (b) Grants Authorized.--Not later than 100 days after the 
     date of enactment of this Act, the Commission shall establish 
     a program to make grants on a competitive basis to eligible 
     entities to develop and carry out an internet safety 
     education or training program.
       (c) Applications.--An eligible entity that wishes to 
     receive a grant under this section shall submit to the 
     Commission an application at such time, in such manner, and 
     containing such information as the Commission may require.
       (d) Use of Funds.--An eligible entity that receives a grant 
     under this section shall use grant funds to--
       (1) develop a program to provide internet education and 
     training, which may address cyberbullying, online privacy, 
     cybersecurity, and digital literacy, to individuals living in 
     households with an income at or below 435 percent of the 
     Federal Poverty Guidelines for households of the applicable 
     size; and
       (2) provide such education or training to such individuals 
     through such program.
       (e) Reports.--
       (1) Reports to commission.--Not later than 3 years after 
     the date on which an eligible entity receives a grant under 
     this section, the eligible entity shall publish and submit to 
     the Commission a report that--
       (A) describes the use of the grant by the eligible entity, 
     including the number of individuals served by the eligible 
     entity using grant funds;
       (B) describes the progress of the eligible entity toward 
     fulfilling the objectives for which the grant was awarded; 
     and
       (C) includes any additional information required by the 
     Commission.
       (2) Report to congress.--Not later than 5 years after the 
     date of enactment of this Act, the Commission shall publish 
     and submit to Congress a report that--
       (A) summarizes the data from the reports that the 
     Commission has received under paragraph (1); and
       (B) assesses the effectiveness and cost-effectiveness of 
     the grant program established under this section.
       (f) Authorization of Appropriations.--There are authorized 
     to be appropriated such sums as may be necessary to carry out 
     this section.

     SEC. 4. CREDIT FOR COMPUTER COSTS.

       (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:

     ``SEC. 36C. CREDIT FOR COMPUTER COSTS.

       ``(a) In General.--In the case of an eligible individual, 
     there shall be allowed as a credit against the tax imposed by 
     this subtitle for the taxable year an amount equal the lesser 
     of--
       ``(1) the amount of qualified computer costs paid or 
     incurred by the taxpayer during such taxable year,
       ``(2) $2,000 ($4,000 in the case of a joint return), or
       ``(3) an amount equal to $10,000 ($20,000 in the case of a 
     joint return) minus the sum of any credits allowed to the 
     taxpayer under this section for any preceding taxable year.
       ``(b) Qualified Computer Costs.--For purposes of this 
     section, the term `qualified computer costs' means amounts 
     paid or incurred for computers, printers, and other 
     education-related technology.
       ``(c) Limitation Based on Adjusted Gross Income.--With 
     respect to any taxable year, the $2,000 amount (or, in the 
     case of a joint return, $4,000 amount) in subsection (a)(2) 
     shall be reduced by an amount equal to 5 percent of so much 
     of the taxpayer's adjusted gross income for such taxable year 
     as exceeds--
       ``(1) $72,000 in the case of a joint return,
       ``(2) $54,000 in the case of a head of household, and
       ``(3) $36,000 in the case of a taxpayer not described in 
     paragraph (1) or (2).
       ``(d) Eligible Individual.--The term `eligible individual' 
     means any individual other than--
       ``(1) any nonresident alien individual,
       ``(2) any individual with respect to whom a deduction under 
     section 151 is allowable to another taxpayer for a taxable 
     year beginning in the calendar year in which the individual's 
     taxable year begins, and
       ``(3) an estate or trust.
       ``(e) Application of Section.--This section shall only 
     apply to qualified computer costs incurred by the taxpayer 
     after December 31, 2020, and before January 1, 2033.''.
       (b) Advance Payment of Credit.--
       (1) In general.--Chapter 77 of the Internal Revenue Code of 
     1986, as amended by section 9611(b) of the American Rescue 
     Plan Act of 2021 (Public Law 117-2), is amended by inserting 
     after section 7527A the following new section:

     ``SEC. 7527B. ADVANCE PAYMENT OF CREDIT FOR COMPUTER COSTS.

       ``(a) In General.--As soon as practicable after the date of 
     the enactment of this section, the Secretary shall establish 
     a program for making advance payments of the credit allowed 
     under section 36C (determined without regard to subsection 
     (e) of such section), on such basis as the Secretary 
     determines to be administratively feasible, to taxpayers 
     determined to be eligible for advance payment of such credit.
       ``(b) Limitation.--
       ``(1) In general.--The Secretary may make payments under 
     subsection (a) only to the extent that the total amount of 
     such payments made to any taxpayer during the taxable year 
     does not exceed the amount of the credit determined under 
     subsection (a) of section 36C, as determined based on 
     application of subsection (c) of such section using the 
     adjusted gross income of the taxpayer for the most recent 
     taxable year for which a return has been filed during any of 
     the preceding 3 taxable years.
       ``(2) Non-filers.--In the case of any taxpayer who has not 
     filed a return during the period described in paragraph (1), 
     such paragraph shall be applied without regard to subsection 
     (c) of section 36C.''.
       (2) Reconciliation of credit and advance credit.--Section 
     36C of such Code, as added by subsection (a), is amended--
       (A) by redesignating subsection (e) as subsection (f); and
       (B) by inserting after subsection (d) the following new 
     subsection:
       ``(e) Reconciliation of Credit and Advance Credit.--
       ``(1) In general.--The amount of the credit allowed under 
     this section for any taxable year shall be reduced (but not 
     below zero) by the aggregate amount of any advance payments 
     of such credit under section 7527B for such taxable year.
       ``(2) Excess advance payments.--
       ``(A) In general.--If the aggregate amount of advance 
     payments under section 7527B for the taxable year exceeds the 
     amount of the credit allowed under this section for such 
     taxable year (determined without regard to paragraph (1)), 
     the tax imposed by this chapter for such taxable year shall 
     be increased by the amount of such excess.
       ``(B) Return requirement.--If the tax imposed by this 
     chapter for the taxable year is

[[Page S1830]]

     increased under this paragraph, the taxpayer shall, 
     notwithstanding section 6012, be required to file a return 
     with respect to the taxes imposed under this subtitle.''.
       (c) Conforming Amendments.--
       (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 
     1986 is amended--
       (A) by inserting ``36C,'' after ``36B,'', and
       (B) by striking ``and 7527A'' and inserting ``7527A, and 
     7527B''.
       (2) Paragraph (2) of section 1324(b) of title 31, United 
     States Code, is amended--
       (A) by inserting ``36C,'' after ``36B,'', and
       (B) by striking ``or 7527A'' and inserting ``7527A, or 
     7527B''.
       (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. Credit for Computer Costs.''.

       (4) The table of sections for chapter 77 of such Code is 
     amended by inserting after the item relating to section 7527A 
     the following new item:

``Sec. 7527B. Advance payment of credit for computer costs.''.

       (d) Public Awareness Campaign.--The Secretary of the 
     Treasury (or the Secretary's delegate) shall conduct a public 
     awareness campaign, in coordination with the Commissioner of 
     Social Security, the Secretary of Veterans Affairs, and the 
     heads of other relevant Federal and State agencies, to 
     provide information to the public (including non-English 
     speaking populations) regarding the availability of the 
     credit allowed under section 36C of the Internal Revenue Code 
     of 1986 and advance payment of such credit pursuant to 
     section 7527B of such Code (as added by this section).
       (e) Effective Date.--The amendments made by this section 
     shall apply to costs incurred in taxable years beginning 
     after December 31, 2020.
                                 ______