HB 2838 enhances access to and reduces taxation on Internet services. It increases the minimum broadband speeds required for a connection to be classified as "broadband service" in Texas, raising download speeds to 100 Mbps and upload speeds to 20 Mbps. It also requires the Texas Broadband Development Office to classify areas with limited service and allocate state funding to expand access in underserved regions. Additionally, the bill eliminates sales and use tax on Internet access services and streamlines broadband infrastructure grant programs​.