20251201Final_Order_No_36858.pdf

Office of the Secretary
Service Date
December 1,2025
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF TDS METROCOM, ) CASE NO. TML-T-25-01
LLC'S APPLICATION FOR THE 2024 )
BROADBAND EQUIPMENT TAX CREDIT )
ORDER NO. 36858
On August 15, 2025, TDS Metrocom, LLC ("Company") applied to the Idaho Public
Utilities Commission ("Commission") for an order confirming that equipment the Company
installed in 2024 is "qualified broadband equipment" under Idaho Code § 63-3029I (Income tax
credit for investment in broadband equipment) ("Application").
On October 21, 2025, the Company filed an Amended Application, at the request of
Commission Staff("Staff'), updating the list of equipment the Company installed in 2024.
With this Order, we confirm that the installed equipment, listed in the Amended
Application, 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
63-30291 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 [("bps")] to a subscriber and at least one hundred twenty-five thousand(125,000) [bps]
from a subscriber." Idaho Code § 63-30291(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 § 63-30291(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 State Tax Commission.
ORDER NO. 36858 1

THE APPLICATION
The Company stated that in 2024, it installed equipment to create a fiber to the premise
network in the Boise, Burley, Caldwell, Coeur d'Alene, Hayden Lake, Nampa, Post Falls, Twin
Falls, and Rathdrum, Idaho areas. Application at 1. The Company represented that it offered
products capable of providing up to 8Gbps symmetrical service.Id. The Company also represented
that it provided services to its customers at transmission rates of a minimum of 200,000,000 bps
to subscribers and 200,000,000 bps from subscribers. Id. The Company stated that during 2024,
105,187 customer locations had access to its services with there being no benefit to customers
located outside the State of Idaho as a result of the installed equipment. Id. at 2. The Company
included a list of the specific equipment that the Company requested the Commission determine
is qualified broadband equipment under Idaho Code § 63-3029I(3)(b) as a Confidential
Attachment.Id. at 1-2.At the request of Staff,the Company provided an updated list of the specific
equipment that the Company requested the Commission determine is qualified broadband
equipment under Idaho Code § 63-3029I(3)(b) as a Confidential Attachment to the Amended
Application. Amended Application at 1.
STAFF REVIEW
Staff reviewed the Company's Application and Amended Application under Idaho Code §
63-3029I and Order No. 35297. Staff Memo at 2. Based on its review, Staff believed that the listed
equipment in the Confidential Attachment to the Amended Application 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 listed in the
Confidential Attachment to the Amended Application is qualified broadband equipment, and (2)
forward copies of the Application, the Amended Application, the Confidential Attachment to the
Amended Application, and the order to the Idaho State Tax Commission. Id.
COMMISSION FINDINGS AND DECISION
Having reviewed the Company's Application, Amended Application, and Staff s
recommendations, we find that the Company's equipment identified in the Confidential
Attachment to the Amended Application in Case No. TML-T 25-01 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 NO. 36858 2

ORDER
IT IS HEREBY ORDERED that the Company's Amended Application for an order
confirming that equipment it installed in 2024 is qualified broadband equipment is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Application, the
Amended Application, and the Confidential Attachment to the Amended 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 I' day of
December 2025.
Gv�
DWARD LODGE,tiO SSIONER
HN R. HAMMOND JR., COMMISSIONER
DAYN HARDI , COMMISSIONER
ATTE T:
ura Calderon Robles
Interim Commission Secretary
I:\Legal\TELEC0Ivf\TMLT2501_final_em.docx
ORDER NO. 36858 3