20250909Final_Order_No_36756.pdf

Office of the Secretary
Service Date
September 9,2025
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF SAFELINK INTERNET ) CASE NO. SLI-T-25-02
LLC DBA ANTHEM BROADBAND's )
APPLICATION FOR THE 2015-2023 )
BROADBAND EQUIPMENT TAX CREDIT ) ORDER NO. 36756
On May 29, 2025, SafeLink Internet LLC, doing business as Anthem Broadband
("Company"), applied to the Idaho Public Utilities Commission("Commission")seeking approval
for a broadband tax credit for the equipment installed during the 2015-2023 calendar years
("Application"). On June 27, 2025, the Company filed an addendum to its Application
("Application Addendum"), providing additional documentation in support of its Application.
With this Order,we confirm that the installed equipment is"qualified broadband equipment"under
Idaho Code § 63-3029I.
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 second to a subscriber and at least one hundred twenty-five thousand(125,000)bits per second
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). The equipment must be
primarily used to provide services to subscribers in Idaho to qualify for the credit. Idaho Code §
63-3 029I(3)(b)(vii).
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.
ORDER NO. 36756 1

THE APPLICATION
The Company represented that it uses both Fiber-To-The-Home and Fixed Wireless
technologies to deliver broadband services across Idaho. Application Addendum at 1. The
Company provided the transmission rates it offered to customers from 2015 to 2023.
Application Addendum, Exhibit C. The Company stated that during the relevant timeframe,
the lowest download speed increased from 1 megabit per second("Mbps")to 15 Mbps,while
the lowest upload speed rose from 0.25 Mbps to 3 Mbps. Id. Additionally, the Company
indicated that in 2019, its network's capacity expanded significantly to reach up to 1000 Mbps
for both download and upload speeds. Id.
The Company represented that from 2015 to 2023, it invested $16,409,827.71 in
qualifying broadband equipment, which would amount to a 3% broadband tax credit totaling
$492,294.83. Application Addendum at 1. The Company stated that those investments
included essential infrastructure and equipment necessary for the expansion and enhancement
of broadband services. Id.
STAFF REVIEW
Commission Staff ("Staff') reviewed the Company's Application and Application
Addendum under Idaho Code § 63-3029I and Order No. 35297. Staff Memo at 3. Based on its
review, Staff believed that the listed equipment met the statutory criteria and was qualified
broadband equipment that was eligible for the tax credit.Id. 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.Id.
COMMISSION FINDINGS
Having reviewed the Company's Application, Application Addendum, and Staff s
recommendations, the Commission finds that the Company's equipment identified in Case No.
SLI-T-25-02 is qualified broadband equipment eligible for the 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 for an order confirming that
equipment it installed in 2015-2023 is qualified broadband equipment is granted.
ORDER NO. 36756 2

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 of this Order regarding any matter
decided herein.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 91h day of
September 2025.
G
EDWARD LODGE, COM SSIONER
R. HAMMOND JR., COMMISSIONER
DAYN HARAIE, C MMISSIONER
ATTEST:
M ica Ba ' s- chez
Commission Secretary
I:\LegaffELECOWSLIT2502_Final j I.doex
ORDER NO. 36756 3