20251210Notice_of_Application_Order_No_36867.pdf

Office of the Secretary
Service Date
December 10,2025
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF FREMONT TELECOM ) CASE NO. FRE-T-25-01
CO.'S APPLICATION FOR THE 2024 )
BROADBAND EQUIPMENT TAX CREDIT ) NOTICE OF APPLICATION
NOTICE OF MODIFIED
PROCEDURE
ORDER NO. 36867
On July 23, 2025,Fremont Telecom Co. ("Company") applied to the Idaho Public Utilities
Commission ("Commission") for an order confirming that equipment the Company installed
during 2024 is "qualified broadband equipment"under Idaho Code § 63-30291(Income tax credit
for investment in broadband equipment) ("Application").
BACKGROUND
In 2001, House Bill 377 was enacted, authorizing income tax credit for the installation of
qualifying broadband infrastructure in Idaho. Idaho Code § 63-3029B(3)(a)(ii). Idaho Code § 63-
3029I allows a taxpayer to receive an investment tax credit for eligible broadband equipment
installed during a calendar year.
Qualified broadband equipment is defined as equipment "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 § 63-30291(3)(b)(i). The equipment must be primarily used to provide services to
subscribers in Idaho to qualify for the credit. Idaho Code § 63-30291(3)(b)(vii).
To be eligible for the 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 and Idaho Code § 63-3029I(4). Prior to making such a
determination, the Commission requires applicants to submit "a specific list of the equipment or
types of equipment that the applicant is requesting that the Commission determine is `qualified
broadband equipment' as defined in Idaho Code § 63-3029I(3)(b)," and to "[1]ist the brand,
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36867 1

manufacturer, model numbers of the installed equipment, number of items, and total cost." Order
No. 35297, Attachment A. Once the Commission has determined that the installed equipment is
eligible for the broadband equipment tax credit, an order along with the original Application is
forwarded to the Idaho Tax Commission.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company represents that it offers broadband
services through Asymmetric Digital Subscriber Line,Very-high-bit-rate Digital Subscriber Line,
Broadband Ethernet and Wavelength services. Application at 2.
YOU ARE FURTHER NOTIFIED that the Company states that it provides broadband
services to its customers at transmission rates of 256,000 bits per second up to 1,000,000,000 bits
per second from a subscriber and 768,000 bits per second up to 1,000,000,000 bits per second to
a subscriber. Id.
YOU ARE FURTHER NOTIFIED that the Company represents that during 2024, it served
4,271 broadband customers in Idaho out of 13,551 possible broadband subscribers, resulting in
32% of possible subscribers being served.Id.
YOU ARE FURTHER NOTIFIED THAT the Company reported investing $2,818,233.75
in qualifying broadband equipment during 2024. Id. at 1.
YOU ARE FURTHER NOTIFIED that the Application is available for public inspection
during regular business hours at the Commission's office. The Application is also available on the
Commission's website at www.puc.idaho.gov. Click on the "TELECOM" icon, select "Open
Cases," and click on the case number as shown on the front of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held pursuant
to the Commission's jurisdiction under Title 61 of the Idaho Code, and that all proceedings in this
matter will be conducted pursuant to the Commission's Rules of Procedure, IDAPA 31.01.01.000
et seq.
NOTICE OF MODIFIED PROCEDURE
YOU ARE FURTHER NOTIFIED that the Commission has determined that the public
interest may not require a formal hearing in this matter, and that it will proceed under Modified
Procedure pursuant to the Commission's Rules of Procedure 201-204, IDAPA 31.01.01.201-.204.
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The Commission notes that Modified Procedure and written comments have proven to be an
effective means for obtaining public input and participation.
YOU ARE FURTHER NOTIFIED that persons desiring to state a position on this
Application may file a written comment explaining why the person supports or opposes the
Application. Persons who would like a hearing must specifically request a hearing in their written
comments and explain why written comments alone are insufficient. Persons interested in filing
written comments, must do so by January 6, 2026. Comments must be filed through the
Commission's website or by e-mail unless computer access is unavailable. To comment
electronically, please access the Commission's website at http://www.pue.idaho.aov/. Click the
"Case Comment Form" and complete the form using the case number as it appears on the front of
this document.
To file by e-mail, persons must e-mail the comments to the Commission Secretary and all
parties at the e-mail addresses listed below. Persons submitting a comment by e-mail must provide
their name, address, and the Case Number under which they are commenting. Persons submitting
a comment by e-mail also acknowledge that submitting a comment in an open case constitutes a
public record under Idaho Code § 74-101(13), and all information provided by such person is
available for public and media inspection.
If computer access is unavailable, then comments may be mailed to the Commission and
the Parties at the addresses below.Persons submitting a comment by mail must provide their name,
address, and the Case Number under which they are commenting. Persons submitting a comment
by mail also acknowledge that submitting a comment in an open case constitutes a public record
under Idaho Code§74-101(13),and all information provided by such person is available for public
and media inspection.
For the Idaho Public Utilities For the Company:
Commission:
Commission Secretary Stacey Mueller, CPA
Idaho Public Utilities Commission Chief Financial Officer
P.O. Box 83720 Blackfoot Communications
Boise, ID 83702-0074 1221 North Russell Street
secretgUkpuc.idaho._og_v Missoula, MT 59808
tax(ablackfoot.com
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36867 3

YOU ARE FURTHER NOTIFIED that the Company must file any reply comments by
January 20, 2026.
YOU ARE FURTHER NOTIFIED that if no written comments or protests are received
within the time limit set, the Commission will consider this matter on its merits and enter its final
order without a formal hearing. If written comments are received within the time limit set, the
Commission will consider them and, in its discretion, may set the same for formal hearing.
ORDER
IT IS HEREBY ORDERED that this Application be processed under Modified Procedure.
Persons interested in submitting written comments must do so by January 6, 2026. The Company
must file any reply comments by January 20, 2026.
IT IS FURTHER ORDERED that parties comply with Order No. 35375, issued April 21,
2022. Generally, all pleadings should be filed with the Commission electronically and will be
deemed timely filed when received by the Commission Secretary.See Rule 14.02. Service between
parties should continue to be accomplished electronically when possible. However, voluminous
discovery-related documents may be filed and served on CD-ROM or a USB flash drive.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 10th day of
December 2025.
G
D RD LODGE,/RE ENT
I
N R. HAMMOND JR., COMMISSIONER
HARDI VCOMM SSIONER
ATTEST:
L Calderon obles
Interim Commission Secretary
I:\LegahTELECOM\FRET2501_BTC\FRET2501_ntc_app_mod j I.docx
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