Part B establishes a new tax incentive for entities that sponsor closed captioning, open captioning or other methods of visual presentation of audio information for persons who are deaf or hard-of-hearing. The amount of the sponsorship is subtracted from the taxable income of the entity.

Part C establishes as the policy of the State the encouragement of a communications system that involves seamless, integrated, robust and redundant means of communication that enable rapid contact with first responders, ensure emergency alert notification to all affected persons in the State, including at-risk populations such as the hearing or visually impaired, and enhance homeland security.