A bill to amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.

This bill would change how wireless telecommunications companies calculate taxes on their equipment, such as cellular towers and transmitters. By reclassifying this hardware as "qualified technological equipment," the bill allows companies to write off the cost of these investments more quickly through accelerated depreciation. The goal of this change is to encourage faster expansion and modernization of wireless networks by making it more financially attractive for companies to upgrade their infrastructure.