Legislative Text of The Senate Finance Committee Provisions for The American Recovery and Reinvestment Act of 2009

Part VIII is "Broadband Internet access tax credit" and can be
found in pp. 61-82.Thanks to Stephen Ronan :

Its language largely derives from "The Broadband Internet Access
Act of 2000", S. 2698 sponsored in 2000 by the late Senator
Moynihan et al. The bill has been repeatedly introduced since
then with a few modifications (e.g., increased bit rates), for
example: HR 1818 "The Broadband Deployment Acceleration Act of
2007".

Legislative Text of The Senate Finance Committee Provisions for The American Recovery and Reinvestment Act of 2009