To amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.

Amends the Internal Revenue Code to: (1) permit any qualified broadband expenditure which is paid or incurred by the taxpayer to be treated as an expense which is not chargeable to capital account; and (2) any expenditure so treated to be allowed as a deduction. Defines terms and sets forth rules.