This legislative proposal introduces a new refundable tax credit, designated as Section 36C of the Internal Revenue Code, to help individuals improve their internet access. Taxpayers can claim a credit equal to 75 percent of qualified expenditures , capped at $400, for the purchase of specific equipment. The credit applies to the purchase of communications signal boosters, customer premises equipment for satellite networks, or ground station equipment designed to send and receive satellite transmissions. To qualify, the equipment must be used in a taxpayer's principal residence located in an "unserved area," defined as regions eligible for funding under phases 1 or 2 of the Federal Communications Commission's Rural Digital Opportunity Fund. A taxpayer may only elect to claim this credit for one taxable year. The Secretary of the Treasury, in consultation with the FCC, is directed to issue regulations and guidance for its implementation, including a voluntary reporting program for equipment sellers. This credit will apply to taxable years beginning after December 31, 2025, and will terminate for amounts paid or incurred in taxable years starting after December 31, 2029.