A bill to amend the Internal Revenue Code of 1986 to provide an incentive to ensure that all Americans gain timely and equitable access to the Internet over current and future generations of broadband capability.

Broadband Internet Access Act of 2001 - Amends the Internal Revenue Code to establish the broadband credit which shall be the sum of: (1) the current generation broadband credit; plus (2) the next generation broadband credit. Defines terms.