Computer and Internet Access Equity Act This bill increases broadband service support for low-income consumers, establishes a grant program to provide internet safety education or training, and provides a tax credit for certain computer and education costs. Specifically, the bill modifies the broadband service support program known as Lifeline, which assists low-income consumers with access to telecommunications and broadband services, to (1) give up to $83.33 per month to a provider of Lifeline services for each low-income consumer to whom the provider supplies such services, (2) allow consumers with household incomes that are at or below 435% (rather than 135%) of the Federal Poverty Guidelines to qualify for participation in the program, and (3) allow a broadband service provider to receive Lifeline support for providing such service to a low-income consumer without being designated an eligible telecommunications carrier. The bill also requires the Federal Communications Commission to establish a grant program to develop and implement internet safety education or training programs for low-income individuals. Further, the bill provides a tax credit, not to exceed $2,000 in a taxable year or $10,000 in a lifetime, for amounts paid or incurred for technology such as computers and printers and for education on how to use such technology. The Department of the Treasury must establish a program for making advance payments of this credit.