20231004Final_Order_No_35946.pdf

ORDER NO. 35946 1
Office of the Secretary
Service Date
October 4, 2023
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION

IN THE MATTER OF CABLE ONE, INC.’S
APPLICATION FOR APPROVAL OF THE
IDAHO BROADBAND EQUIPMENT TAX
CREDIT FOR THE YEAR OF 2022
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CASE NO. GNR-T-23-04

ORDER NO. 35946

On June 29, 2023, Cable One, Inc. (“Company”) applied for an order confirming that
equipment it installed in 2022 is “qualified broadband equipment” under Idaho Code § 63-3029I
(Income tax credit for investment in broadband equipment). On August 10, 2023, the Company
filed an Amended Application (“Application”) with updated information—including a different
sum for the proposed tax credit than included in the June 29, 2023, filing. With this Order, we
confirm that the installed equipment is “qualified broadband equipment” under Idaho Code § 63-
3029I and approve the Company’s request in the Application.
THE APPLICATION
The Company asserted it made certain investments that constituted “qualified broadband
equipment.” See Idaho Code § 63-3029I(3)(b). The Company stated that it offered options ranging
from 300Mbps to 1Gbps to a subscriber and 500Mbps to 5Gbps from a subscriber. The Company
noted these rates are higher than the statutory requirements of 200,000 bits per second (“bps”) to
a subscriber and 125,000 bps from a subscriber. The Company explained that its net investment in
qualifying broadband equipment in 2022 was $1,033,512. The Company further estimated that
97.4% of its Idaho subscribers have access to the broadband network. Finally, the Company
certified that it had reviewed the applicable statutes and believed that the equipment listed in its
Application qualified for the broadband tax credit under Idaho Code § 63-3029I.
THE BROADBAND EQUIPMENT TAX CREDIT
Idaho Code § 63-3029I allows a taxpayer to receive an income tax credit for having
installed qualified broadband equipment during a calendar year. Before the taxpayer is eligible for
the tax credit, the taxpayer must first apply to the Commission for an order confirming the installed
equipment is “qualified broadband equipment” as defined in the statute. Idaho Code § 63-3029I(4).
The statute defines “qualified broadband equipment” as equipment that: (1) qualifies for the Idaho
Code § 63-3029B capital investment credit and “is capable of transmitting signals at a rate of at
least [200,000 bps] to a subscriber and at least [125,000 bps] from a subscriber” (Idaho Code §
ORDER NO. 35946 2
63-3029I(3)(b)); and (2) is primarily used to provide services in Idaho to public subscribers. See
Idaho Code § 63-3029I(3)(b)(vii). In “the case of a telecommunications carrier, such qualifying
equipment shall be necessary to the provision of broadband service and an integral part of a
broadband network.” Idaho Code § 63-3029I(3)(b)(i).
In furtherance of its statutory responsibility, the Commission issued Order No. 28784.1
That Order specifies the information the taxpayer must include in the broadband tax credit
application. In 2021, in Case No. GNR-T-21-10, the Commission modified the informational
requirements set forth by Order No. 28784. See Order No. 35297.
When the taxpayer applies, Commission Staff (“Staff”) reviews the application to
determine whether the listed equipment meets the statutory definition of “qualified broadband
equipment.” Staff then makes a recommendation to the Commission. If the Commission ultimately
approves the application, then the Commission forwards it and the order to the Idaho State Tax
Commission.
STAFF REVIEW
Staff reviewed the Company’s Application under Idaho Code § 63-3029I. Based on its
review, Staff believed that the listed equipment 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 Application and order to the Idaho State Tax Commission.
COMMISSION FINDINGS
Having reviewed the Company’s Application and Staff’s recommendations, we find the
Company’s equipment identified in Case No. GNR-T-23-04 is “qualified broadband equipment”
eligible for the tax credit under Idaho Code § 63-3029I. Accordingly, it is appropriate for the
Commission to issue an order confirming the Company’s equipment 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 the Company’s Application for an order confirming that
equipment it installed in 2022 is “qualified broadband equipment” is granted.

1 The Commission issued Order No. 28784 pursuant to Idaho Code § 63-3029I(4), which empowers the Commission
to “issue procedural orders necessary to implement” the statute.
ORDER NO. 35946 3
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Application be
served on the Idaho State Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order (or in issues finally
decided by this Order) may petition for reconsideration within twenty-one (21) days of the service
date of this Order regarding any matter decided therein. Within seven (7) days after any person
has petitioned for reconsideration, any other person may cross-petition for reconsideration. See
Idaho Code §§ 61-626 and 62-619.
DONE by order of the Idaho Public Utilities Commission at Boise, Idaho this 4th day of
October 2023.

ERIC ANDERSON, PRESIDENT

JOHN R. HAMMOND JR., COMMISSIONER

EDWARD LODGE, COMMISSIONER

ATTEST:

Jan Noriyuki
Commission Secretary

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