As the midterms approach, the White House may resurrect earlier proposals to overhaul the corporate tax program. One component, sometimes called the “Amazon tax,” would impose a 15 percent minimum tax on large corporations’ book income (the income reported to investors on financial statements) rather than taxable income, to ensure all companies pay each year. This impulse may seem egalitarian. But because of a quirk in accounting rules governing spectrum licenses, this proposal disproportionately harms wireless companies and could deter broadband buildout.