29014.doc

BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF THE APPLICATION OF IDACOMM, INC. CONCERNING INVESTMENT FOR INSTALLING QUALIFIED BROADBAND EQUIPMENT TAX CREDIT )
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CASE NO. GNR-T-02-1

ORDER NO. 29014

Pursuant to Idaho Code § 63-3029I, an Idaho taxpayer may receive a tax credit for installing “qualified broadband equipment,” defined as network facilities that are capable of transmitting signals at a rate of at least 200,000 bits per second (bps) to a subscriber and at least 125,000 bps from a subscriber. Idaho Code § 63-3029I(3)(b). To be eligible for the tax credit, the taxpayer must obtain from the Commission an Order confirming that the equipment has been installed and that it meets the definition of qualified broadband equipment. To implement its responsibilities under Idaho Code § 63-3029I, the Commission issued Procedural Order No. 28784 in July 2001, identifying the information that must be included in an application so the Commission can determine whether the installed equipment qualifies for the tax credit.
IDACOMM, Inc. filed an Application stating that during calendar year 2001 it installed LuxN brand optical multiplexers and Cisco brand optical transport platforms to provide high-speed Internet and other point-to-point data services to customers in Treasure Valley. According to its Application, IDACOMM began offering high-speed access to customers during 2001 at transmission rates from 1.544 Megabits per second (Mbps) up to 1,000 Mbps. The Commission Staff reviewed the broadband equipment identified by IDACOMM and stated that it believes the equipment qualifies for the investment tax credit pursuant to Idaho Code § 63-3029I.
Having reviewed IDACOMM’s Application and Staff’s recommendation, we find that the Company’s Application for a qualifying broadband equipment Order should be granted. The Company has adequately demonstrated that it installed the qualifying broadband equipment identified in its Application during 2001 in conformance with requirements set forth in Idaho Code § 63-3029I. We further find that as configured the installed equipment is an integral part of a broadband network necessary to deliver broadband services to Idaho customers. It is therefore appropriate for the Commission to issue this Order confirming that IDACOMM has installed qualified broadband equipment as a precondition to seeking an investment tax credit.
O R D E R
IT IS HEREBY ORDERED that IDACOMM, Inc.’s Application for an Order certifying that it has installed qualified broadband equipment is granted.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for reconsideration within twenty-one (21) days of the service date of this Order. Within seven (7) days after any person has petitioned for reconsideration, any other person may cross-petition for reconsideration. See Idaho Code § 61-626.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this
day of May 2002.

PAUL KJELLANDER, PRESIDENT

MARSHA H. SMITH, COMMISSIONER

DENNIS S. HANSEN, COMMISSIONER

ATTEST:

Jean D. Jewell
Commission Secretary

bls/O:GNRT0201_ws
ORDER NO. 29014 1

Office of the Secretary
Service Date
May 8, 2002