20251223Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JEFFREY R. LOLL
DEPUTY ATTORNEY GENERAL
DATE: DECEMBER 23, 2025
SUBJECT: IN THE MATTER OF AT&T MOBILITY II LLC'S APPLICATION FOR
BROADBAND EQUIPMENT TAX CREDIT FOR 2014-2023; CASE NO.
GNR-T-25-08.
On September 11, 2025, AT&T Mobility II LLC ("Company") applied to the Idaho Public
Utilities Commission ("Commission") requesting an order confirming that equipment the
Company installed and put into operation during the calendar years 2014-2013 is "qualified
broadband equipment" under Idaho Code § 63-3029I (Income tax credit for investment in
broadband equipment) ("Application").
This case is a continuation from a previously closed docket. On April 4, 2025, the
Commission issued an order partially approving a list of equipment submitted by the Company as
"qualified broadband equipment." Order No. 36532. The Order specifically stated the Company
could file a new application requesting approval of the remainder of the list when the Company
was able to provide all required information. Id. at 3. The Company subsequently filed the
Application, seeking approval of the remainder of the list. Application at 1.
STAFF RECOMMENDATION
Commission Staff("Staff') recommends the Commission issue a Notice of Application
and Notice of Modified Procedure establishing a seven (7) day public comment deadline and a
fourteen (14) day reply comment deadline. Staff recognizes that it is proposing a shortened
timeline for modified procedure. Because the list of purported broadband equipment contained in
the Application was originally submitted to the Commission in a prior docket more than a year
ago, Staff believes this timeline is appropriate.
DECISION MEMORANDUM I

COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Modified
Procedure establishing a seven (7) day public comment deadline and a fourteen (14) day reply
comment deadline?
,Jef rey R. Loll
Deputy Attorney General
I:\Legal\TELECOM\GNRT2508_BTC\memos\GNRT2508_decl Jl.docx
DECISION MEMORANDUM 2