### Question
How is the term qualified broadband project defined?


### Answer
The term **qualified broadband project** is defined in *26 U.S.C. § 142* as the following:

> any project which—


(A) is designed to provide broadband service solely to 1 or more census block groups in which more than 50 percent of residential households do not have access to fixed, terrestrial broadband service which delivers at least 25 megabits per second downstream and at least 3 megabits service upstream, and


(B) results in internet access to residential locations, commercial locations, or a combination of residential and commercial locations at speeds not less than 100 megabits per second for downloads and 20 megabits for [1](#142_1_target) second for uploads, but only if at least 90 percent of the locations provided such access under the project are locations where, before the project, a broadband service provider—


(i) did not provide service, or


(ii) did not provide service meeting the minimum speed requirements described in subparagraph (A)

#### Citation:
  - *26 U.S.C. § 142*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

