A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6040-6042)

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · May 26, 2005

Amends the Internal Revenue Code to permit taxpayers to elect to expense (i.e., deduct all expenses in the current taxable year) qualified broadband expenditures, including installation and connection costs for subscribers in rural or underserved areas.

Permits mutual or cooperative telephone companies to elect to reduce their unrelated business taxable income in any year by the amount of their qualified broadband expenditures.

Directs the Secretary of the Treasury to: (1) designate census tracts identifying rural and underserved areas under this Act; and (2) prescribe regulations for carrying out the purposes of this Act. Prohibits federal or state agencies from adopting regulations and ratemaking procedures that would eliminate or reduce the broadband expense deduction provided by this Act.

Read the summary on Congress.gov

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People & committees

Who introduced it

Sen. Rockefeller, John D., IV [D-WV] · D–WV

Committees

Finance Committee

8 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

May 26, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6040-6042)
May 26, 2005
Sponsor introductory remarks on measure. (CR S6039-6040)
May 26, 2005
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · May 26, 2005 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

Neutral evidence review

Objective

Analyze S.1147 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss S.1147, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1147

Text version to examine: Introduced in Senate · 2005-05-26.

Official full text: https://www.congress.gov/109/bills/s1147/BILLS-109s1147is.htm

Imported record last updated by the source: 2025-12-06T18:10:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.1147 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.1147 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.1147, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1147

Text version to examine: Introduced in Senate · 2005-05-26.

Official full text: https://www.congress.gov/109/bills/s1147/BILLS-109s1147is.htm

Imported record last updated by the source: 2025-12-06T18:10:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1147 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.1147 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.1147, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1147

Text version to examine: Introduced in Senate · 2005-05-26.

Official full text: https://www.congress.gov/109/bills/s1147/BILLS-109s1147is.htm

Imported record last updated by the source: 2025-12-06T18:10:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1147 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.1147 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.1147, 109th Congress: A bill to amend the Internal Revenue Code of 1986 to provide for the expensing of broadband Internet access expenditures, and for other purposes.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1147

Text version to examine: Introduced in Senate · 2005-05-26.

Official full text: https://www.congress.gov/109/bills/s1147/BILLS-109s1147is.htm

Imported record last updated by the source: 2025-12-06T18:10:55Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1147 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.