20251014Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: MICHAEL OTT, COMMISSION STAFF
ERIKA K. MELANSON, DEPUTY ATTORNEY GENERAL
DATE: OCTOBER 14, 2025
SUBJECT: IN THE MATTER OF IDAHO POWER COMPANY'S REQUEST FOR
APPROVAL ESTABLISHING SCHEDULE 97,KILOWATT-HOUR TAX,
TARIFF ADVICE NO. IPC-TAE-25-01.
On October 1, 2025, Idaho Power Company ("Company") submitted Tariff Advice No.
IPC-TAE-25-01, seeking the Idaho Public Utility Commission's ("Commission") approval of
Original Sheet No. 97-1, Schedule 97, Kilowatt-Hour Tax ("Schedule 97"). The purpose of the
filing is to implement the State of Idaho kilowatt-hour ("kWh") tax to be billed to customers
pursuant to Idaho Code § 63-3502B and § 63-3502C, enacted by Idaho House Bill 329. Idaho
Code § 63-3502B establishes a per kWh tax to be billed to Idaho customers. Idaho Code § 63-
3502C establishes an exemption from the per kWh tax for customers using electricity for the
purposes of pumping water for irrigation and drainage purposes ("Schedule 24 customers").
STAFF ANALYSIS
Staff reviewed the proposed Schedule 97 submitted with the Company's Tariff Advice and
believes it complies with and adequately informs customers of the changes implemented in Idaho
Code § 63-3502B and § 63-3502C. Specifically, Staff compared the Schedule 97 kWh tax rate
and language explaining the rebate of the kWh tax to be received by Schedule 24 customers.
RECOMMENDATION
Staff recommends that the Commission approve the Company's Schedule 97 as filed,
effective January 1, 2026.
DECISION MEMORANDUM - 1 - OCTOBER 14, 20255

COMMISSION DECISION
Does the Commission wish to approve Schedule 97 submitted on October 1,2025,as filed,
with an effective date of January 1, 2026?
r
Michael Ott
Commission Staff
I:\Utility\UDMEMOS\IPC-TAE-25-01 Decision Memo.docx
DECISION MEMORANDUM - 2 - OCTOBER 14, 20255