20250404Final_Order_No_36533.pdf

Office of the Secretary
Service Date
April 4,2025
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF SYRINGA ) CASE NO. SZ9-T-25-01
NETWORKS, LLC's APPLICATION FOR )
THE 2024 BROADBAND EQUIPMENT TAX ) ORDER NO. 36533
CREDIT )
On January 28, 2025, Syringa Networks, LLC ("Company") applied to the Idaho Public
Utilities Commission ("Commission") seeking an order approving equipment, installed and put
into operation during the calendar year 2024, as eligible for the broadband tax credit.
The Company listed the capital investments associated with its fiber optic facilities and
equipment connected with its broadband network. The Company stated that "the list of installed
equipment is necessary to the provision of broadband service and is an integral part of the
broadband network." Application at 2. The Company represented that the broadband services it
offers to its customers are associated with Ethernet, Internet, Voice, Colocation, and SD-WAN
Technologies.
The Company disclosed that its broadband network transmits data to its customers at the
minimum upload and download speed of 1.5 megabits per second("Mbps")or 12,000,000 bits per
second("bps"). The Company stated that its rate met the statutory requirements pursuant to Idaho
Code § 63-3029I, and the Company stated that as of December 31, 2024, it provided services to
approximately 700 Idaho customers.
The Company represented that in 2024 it invested $5,648,030.75 in qualifying broadband
equipment that is integral to its broadband network.
THE BROADBAND EQUIPMENT TAX CREDIT
In 2001, the Idaho Legislature enacted House Bill 377 authorizing an income tax credit for
the installation of qualifying broadband infrastructure in Idaho. Idaho Code § 63-3029B. Section
63-3029I allows a taxpayer to receive an income tax credit for eligible broadband equipment
installed during a calendar year. Qualified broadband equipment is defined as those network
facilities "capable of transmitting signals at a rate of at least two hundred thousand(200,000) bits
per seconds (bps) to a subscriber and at least one hundred twenty-five thousand (125,000) bps
ORDER NO. 36533 1

from a subscriber." Idaho Code § 63-3029I(3)(b). If the equipment is installed by a
telecommunications carrier, it must also be "necessary to the provision of broadband services and
an integral part of a broadband network."Idaho Code § 63-3029I(3)(b)(i).
To be eligible for the income tax credit, the taxpayer must obtain an order from the
Commission confirming that the installed equipment meets the statutory definition of qualified
broadband equipment. Commission Order No. 35297; Idaho Code § 63-3029I(4). Once the
Commission has determined the installed equipment is eligible for the income tax credit, the
Commission will issue an order granting the application, and the Commission will forward the
order and application to the Idaho Tax Commission.
STAFF REVIEW
Staff reviewed the Company's Application under Idaho Code § 63-3029I and Order No.
35297. Based on its review, Staff believed the listed equipment met the statutory criteria and was
qualified broadband equipment that was eligible for the tax credit. Staff 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 the order to the Idaho State Tax
Commission.
COMMISSION FINDINGS
Having reviewed the Company's Application and Staffs recommendation, the
Commission finds that the Company's equipment identified in Case No. SZ9-T-25-01 is qualified
broadband equipment eligible for the income tax credit under Idaho Code § 63-3029I. 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 Application is granted.
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 may petition for
reconsideration within twenty-one (21) days of the service date upon this Order regarding 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. See Idaho Code §§ 61-
626 and 62-619.
ORDER NO. 36533 2

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho, this 4th day of
April 2025.
G
EDWARD LODGE, P IDENT
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J R. HAMMOND JR., COMMISSIONER
DAYN HAR IE, COMMISSIONER
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ORDER NO. 36533 3