The Rural Broadband Acceleration Act Be it enacted by the Legislature of the State of Iowa: SECTION 1. SHORT TITLE. This Act may be cited as the “Rural Broadband Acceleration Act.” SECTION 2. PURPOSE. To rapidly expand reliable, high-speed broadband in rural Iowa by using simple, performance-based incentives and streamlined permitting with minimal bureaucracy. SECTION 3. DEFINITIONS. “Eligible location” means a residence, farm, business, or community anchor institution located in a census block that is unserved (less than 100/20 Mbps) according to the most recent federal broadband map. “Provider” means a private broadband carrier or cooperative authorized to offer service in Iowa. “Qualifying service” means wireline or fixed wireless service delivering at least 100/100 Mbps with no data caps and latency suitable for real-time applications. SECTION 4. PERFORMANCE-BASED TAX CREDIT. A provider that activates qualifying service to an eligible location may claim a refundable tax credit of $650 per location; $900 per location for the final 10% most costly locations in a county (as certified under Section 7). Credits are claimed by filing a one-page certification listing addresses activated in the prior quarter. Credits are deemed approved 30 days after filing unless denied for ineligibility. Total annual credits under this section are capped at $35,000,000; if filings exceed the cap, credits are pro-rated. SECTION 5. STREAMLINED PERMITTING (“SHOT CLOCKS”). State and local permits related to broadband projects (rights-of-way, road cuts, and collocations) shall be issued or denied within 45 days of a complete application; applications not acted upon within 45 days are deemed approved. Permit fees shall be cost-based and may not exceed administrative cost. The Department of Administrative Services shall host a single online portal for filings; use of the portal satisfies local notice requirements. SECTION 6. POLE ATTACHMENTS & MAKE-READY. Owners of poles within public rights-of-way shall provide estimates for make-ready within 30 days and complete make-ready within 60 days of payment. Disputes are subject to expedited mediation by the Iowa Utilities Board within 20 days. SECTION 7. TARGETING & GUARDRAILS. Credits may not be claimed for locations already served at ≥100/20 Mbps by any fixed provider. The Office of the Chief Information Officer (OCIO) shall publish a quarterly list of eligible census blocks and designate the “final 10%” locations using simple cost thresholds. SECTION 8. “DIG-ONCE” COORDINATION. State agencies and political subdivisions shall notify the portal created in Section 5(3) of planned road or utility work; providers may coordinate access to open trenches or conduits on equal terms. SECTION 9. LIGHT-TOUCH REPORTING & ACCOUNTABILITY. Providers shall retain installation records for three years and submit a one-page annual summary of locations activated. OCIO may conduct random audits; improper credits must be repaid with interest. No additional reporting is required. SECTION 10. FUNDING; SUNSET. The tax credits authorized by this Act constitute a standing appropriation subject to the cap in Section 4(3). This Act sunsets December 31, 2030, unless reauthorized. Credits earned before the sunset remain valid. SECTION 11. EFFECTIVE DATE. This Act takes effect immediately upon enactment.