20240814Final_Order_No_36289.pdf

Office of the Secretary
Service Date
August 14,2024
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF FILER MUTUAL ) CASE NO. FIL-T-24-01
TELEPHONE COMPANY'S APPLICATION )
FOR THE 2023 BROADBAND EQUIPMENT )
TAX CREDIT ) ORDER NO. 36289
On April 30, 2024, Filer Mutual Telephone Company d/b/a TruLeap Technologies
("Company") applied for an order confirming that equipment it installed in 2023 is "qualified
broadband equipment" under Idaho Code § 63-3029I (Income tax credit for investment in
broadband equipment) ("Application"). The Company submitted an amended Application on June
28, 2024 ("Amended Application"). With this Order, we confirm that the installed equipment is
"qualified broadband equipment"under Idaho Code § 63-3029I.
THE APPLICATION
The Company asserted it made certain investments that constituted qualified broadband
equipment. See Idaho Code § 63-3029I(3)(b). Specifically, the Company stated that its net
investment in qualifying broadband equipment in 2023 was $1,291,422.86. The Company
indicated that its transmission rates range from 512 kilobytes to 20 gigabytes per second. The
Company further indicated that 99%of its Idaho subscribers have access to the broadband network.
Finally, the Company certified the equipment listed in its Amended Application qualified for the
broadband tax credit.
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 bits per second("bps")]to a subscriber and at least[125,000 bps] from a subscriber"
(Idaho Code § 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,
ORDER NO. 36289 1

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 it to determine whether the
listed equipment meets the statutory definition of"qualified broadband equipment." Staff then
submits a recommendation to the Commission. If the Commission ultimately approves the
Company's application, then the Commission forwards it and the order to the Idaho State Tax
Commission.
STAFF REVIEW
Staff reviewed the Company's Amended Application under Idaho Code§ 63-3029I.Based
on its review, Staff believed that the listed equipment met 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 Amended Application and order to the Idaho State Tax Commission.
COMMISSION FINDINGS
Having reviewed the Company's Amended Application and Staff s recommendations, we
find the Company's equipment identified in Case No. FIL-T-24-01 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.
ORDER
IT IS HEREBY ORDERED that the Company's Amended Application for an order
confirming that equipment it installed in 2023 is "qualified broadband equipment" is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Amended
Application be served on the Idaho State Tax Commission.
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. 36289 2

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 about any matter
decided in this Order. Within seven (7) days after any person has petitioned for reconsideration,
any other person may cross-petition for reconsideration.Idaho Code §§ 61-626 and 62-619.
DONE by order of the Idaho Public Utilities Commission at Boise, Idaho this 14th day of
August 2024.
ERI A DER ON, PRESIDENT
J R. HAMMOND JR., COMMISSIONER
Az/
EDWARD LODGE, COM4, 10NER
ATTEST:
Barr s- c z
Commission Secretary
IALegal\TELECOM\FILT2401_Final_md.docx
ORDER NO. 36289 3