[Congressional Record Volume 169, Number 198 (Friday, December 1, 2023)]
[House]
[Page H6081]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. MOOLENAAR:
       H.R. 6554.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1: The Congress shall have 
     Power To lay and collect Taxes, Duties, Imposts and Excises, 
     to pay the Debts and provide for the common Defence and 
     general Welfare of the United States; but all Duties, Imposts 
     and Excises shall be uniform throughout the United States;
       The single subject of this legislation is:
       The BOOST Act would create a refundable consumer tax credit 
     for a signal booster or hotspot of up to $300 for the 
     principal homeowner or primary lessee (1 per household) in 
     RDOF eligible locations that would sunset after 5-years.