To amend the Internal Revenue Code of 1986 to allow for a credit against tax for placing in service qualified broadband property to expand the level of broadband service in a qualified rural census tract.

Rural Broadband Connectivity Act of 2018 This bill amends the Internal Revenue Code to allow a tax credit for a portion of the cost of a broadband project designed to expand the number of individuals with broadband service in a qualified rural census tract. A "qualified rural census tract" must be designated by the Department of the Treasury as: (1) being rural, and (2) having less than 50% of residents with access to broadband service.