Broadening Online Opportunities through Simple Technologies Act or the BOOST Act This bill allows an individual taxpayer to elect a tax credit for 75% of qualified signal booster expenditures up to $400 in a single taxable year through 2027. The bill defines qualified signal booster expenditures as amounts paid for the purchase of any communications signal booster and other equipment for use by the taxpayer in a principal residence located in an unserved area. The booster is designed to increase the strength or range of a broadband communications signal.