20260113Notice_of_Application_Order_No_36906.pdf

Office of the Secretary
Service Date
January 13,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF AT&T MOBILITY II ) CASE NO. GNR-T-25-08
LLC'S APPLICATION FOR BROADBAND )
EQUIPMENT TAX CREDIT FOR 2014-2023 ) NOTICE OF APPLICATION
NOTICE OF MODIFIED
PROCEDURE
ORDER NO. 36906
On September 11,2025,AT&T Mobility II LLC 1 ("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 through 2023 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.
We now issue this Notice of Application and Notice of Modified Procedure, establishing
written comment deadlines.
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.
' The Company is a subsidiary of AT&T Inc. and is registered with the Idaho Secretary of State as a foreign liability
company.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36906 1

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 § 63-3029I(3)(b)(i). The equipment must be primarily used to provide services to
subscribers in Idaho to qualify for the credit. Idaho Code § 63-3029I(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,
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 mobile
broadband technologies over its wireless broadband network, including but not limited to voice
and data services, messaging, location-based services, over-the-air downloadable applications,
video on demand, and push-to-talk. Application at 2. The Company states that through FirstNet
services, it also provides a nationwide wireless broadband network dedicated to public safety. Id.
YOU ARE FURTHER NOTIFIED that the Company states that it has implemented the
Distributed Radio Access Network architecture at its cell tower locations throughout Idaho. Id. at
3. The Company represents that the components it installed at its cell tower locations include:
tower or other supporting structure; antennas; coaxial cables; remote radio heads; remote radio
units; fiber optic cables and power cables; shelter containing power supply components,baseband
units (signal processing), and smart integrated access device (Interface to the backhaul network).
Id.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36906 2

YOU ARE FURTHER NOTIFIED that the Company represents that it offers broadband
services to its customers at transmission rates between 14 Megabits per second ("Mbps") and 38
Mbps for download speeds and between I Mbps and 3 Mbps for upload speeds.Id. at 4.
YOU ARE FURTHER NOTIFIED that the Company states that, as of August 2, 2024,
99.7% of the population in Idaho is covered by its total network (including roaming), and 74.2%
of the geographic area in Idaho is covered by the total network(including roaming).Id.
YOU ARE FURTHER NOTIFIED that the Company affirms that during calendar years
2014 through 2023, it made substantial investments in Idaho that constitute "qualified broadband
equipment"that is necessary to the Company's provisioning of broadband services and an integral
part of a broadband network. Id.
YOU ARE FURTHER NOTIFIED that the Company is seeking credit for a total
investment of$42,744,377 in equipment the Company installed and put into operation during the
calendar years 2014 through 2023. Application, Exhibit A at 3.
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.
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
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36906 3

comments and explain why written comments alone are insufficient. Persons interested in filing
written comments,must do so within 7 days of the service date of this Order.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.puc.idaho.gov/.
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 Kevin Barnett
Idaho Public Utilities Commission Lead Tax Manager
P.O. Box 83720 208 S. Akard St., 18th Floor
Boise, ID 83702-0074 Dallas, TX 75202
secretgU&puc.idaho.gov Kb2916gatt.com
YOU ARE FURTHER NOTIFIED that the Company must file any reply comments
within 21 days of the service date of this Order.
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.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 36906 4

ORDER
IT IS HEREBY ORDERED that this Application be processed under Modified Procedure.
Persons interested in submitting written comments must do so within 7 days of the service date of
this Order. The Company must file any reply comments within 21 days of the service date of this
Order.
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 13th day of
January 2026.
G
EDWARD LODG , P SIDENT
'TR. HAMMOND JR., COMMISSIONER
DAYN H RDIE, COMMISSIONER
ATTEST:
is o nchez
Commission Secretary
I ALega1\TELE COM\GNRT2508_BTC\orders\GNRT2508_ntc_app_mod j I.docx
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
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