20210319Reconsideration_Order_No_34964.pdf

ORDER NO. 34963 1

Office of the Secretary
Service Date
March 19, 2021
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF FARMERS MUTUAL
TELEPHONE COMPANY’S APPLICATION
FOR A 2019 INVESTMENT TAX CREDIT
FOR INSTALLING QUALIFYING
BROADBAND EQUIPMENT
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CASE NO. FMT-T-20-04

ORDER NO. 34963

On January 25, 2021, Farmers Mutual Telephone Company (“Company”) petitioned
the Commission to reconsider Order No. 34896 (“Petition for Reconsideration”). In Order No.
34896, the Commission confirmed that, in 2019, the Company had installed “qualified broadband
equipment” that was eligible for an investment tax credit. See Idaho Code § 63-3029I (Income tax
credit for investment in broadband equipment). The Company sought reconsideration because it
had inadvertently listed the wrong equipment in its Application.
On February 10, 2021, the Commission granted the Company’s Petition for
Reconsideration and set comment and reply deadlines. Commission Staff filed the only comments
and recommended the Commission confirm that the equipment listed in the Petition for
Reconsideration is “qualified broadband equipment.” The Company did not reply.
Having reviewed the amended record, we abrogate Order No. 34896 and confirm that
the equipment in the list provided as part of the Petition for Reconsideration is “qualified
broadband equipment” under Idaho Code § 63-3029I(3)(b).
BACKGROUND
On December 10, 2020, the Company applied to the Commission for an order
confirming that, in 2019, the Company installed “qualified broadband equipment” that would be
eligible for the Idaho Code § 63-3029I investment tax credit. Exhibit A to the Application
purported to list the broadband equipment at issue. The Company stated it had invested $3,351.97
to install the equipment.
On January 21, 2021, the Commission granted the Company’s Application, confirming
the listed equipment was “qualified broadband equipment.” Order No. 34896. Shortly thereafter,
the Company petitioned the Commission to reconsider Order No. 34896 because “the equipment
list attached to [the Company]’s Application was erroneously filed, and instead included the
equipment list for an affiliated entity of [the Company].” Petition at 1. The Company’s Petition
stated the Company actually had installed $4,347,224.89 in qualified broadband equipment in
ORDER NO. 34963 2

2019, not the $3,3351.97 in equipment that had been erroneously confirmed as qualified broadband
equipment by Order No. 34986. Petition, Exhibit A.
STAFF COMMENTS
Staff reviewed the Company’s Application and the amended equipment list submitted
as Exhibit A to the Petition for Reconsideration. Based on its review, Staff believes the equipment
in the amended equipment list meets the statutory criteria and is “qualified broadband equipment”
that is eligible for the tax credit. Staff thus recommended the Commission: (1) issue an order
confirming that the Company’s equipment is “qualified broadband equipment,” and (2) forward
copies of the order, Application, Petition for Reconsideration, and amended equipment list to the
Idaho Tax Commission.
COMMISSION FINDINGS AND DECISION
The Commission has reviewed the amended record, including the Company’s
Application, the Company’s Petition for Reconsideration, the updated equipment list, and Staff’s
comments. Based on our review, we find that the Company’s equipment identified in the updated
equipment list is “qualified broadband equipment” eligible for the tax credit under Idaho Code §
63-3029I. Accordingly, it is appropriate for the Commission to abrogate Order No. 34896 and
issue an order confirming that the Company’s equipment—as described in the updated equipment
list—is “qualified broadband equipment.” The Commission makes no findings regarding the costs
of the installed broadband equipment or other expenses.
O R D E R
IT IS HEREBY ORDERED that Order No. 34896 is abrogated, consistent with Idaho
Code § 61-626.
IT IS FURTHER ORDERED that the equipment installed by the Company in 2019, as
described in its amended equipment list submitted as Exhibit A to the Petition for Reconsideration,
is “qualified broadband equipment.”
IT IS FURTHER ORDERED that copies of this order, the Application, the Petition for
Reconsideration, and the amended equipment list be served on the Idaho State Tax Commission.
THIS IS A FINAL ORDER ON RECONSIDERATION. Any party aggrieved by this
order may appeal to the Supreme Court of Idaho pursuant to the Public Utilities Law and the Idaho
Appellate Rules. See Idaho Code § 61-627.

ORDER NO. 34963 3

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 19th day
of March 2021.

PAUL KJELLANDER, PRESIDENT

KRISTINE RAPER, COMMISSIONER

ERIC ANDERSON, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

I:\Legal\TELEPHONE\FMT-T-20-04\orders\FMTT2004_final_reconsideration_mh2.docx