20260120Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JON KRUCK, COMMISSION STAFF
ERIKA K. MELANSON,DEPUTY ATTORNEY GENERAL
DATE: JANUARY 20, 2026
SUBJECT: IN THE MATTER OF SAFELINK INTERNET LLC'S (DBA ANTHEM
BROADBAND'S)APPLICATION FOR THE IDAHO BROADBAND
EQUIPMENT TAX CREDIT FOR THE YEAR 2025; CASE NO. SLI-T-26-
01.
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 200,000 bits per seconds to a subscriber and at least 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).
To be eligible for the tax credit, the taxpayer must obtain from the Idaho Public Utilities
Commission ("Commission") an order confirming that the installed equipment meets the
statutory definition of qualified broadband equipment. Commission Order No. 35297 and
Idaho Code § 63-3029I(4). 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.
DECISION MEMORANDUM - 1 - JANUARY 20, 2026

THE APPLICATION
On January 08, 2026, Safelink Internet LLC, DBA Anthem Broadband
("Company") applied to the Commission seeking approval of the equipment for the
broadband tax credit installed during the calendar year 2025.
In the Application, the Company stated that it provides broadband service directly to
customers in Idaho.Application at Exhibit A. The services are offered through Fixed Wireless
and FTTP (Fiber). Application at 2.
The Company disclosed that it provides broadband services to its customers at
minimum transmission rates of 25,000,000 bits per second to subscribers and 5,000,000
bits per second from subscribers while the highest service tier reaches 2 Gbps
symmetrical.' Id. These rates exceed the minimum statutory speed requirements as set
forth in Idaho Code § 63-3029I. The Company confirmed that during 2025, it served
14,256 broadband customers in Idaho, with 88.49% of the Company's total network located
in the Company's Idaho regulated service areas. Id.
The Company reported investing $1,686,973.29 in qualifying broadband
equipment in 2025, which resulted in a 3% broadband tax credit of$50,609.20. Id.
STAFF REVIEW AND RECOMMENDATION
Staff reviewed the list of proposed broadband equipment and believe the identified
equipment qualifies for the investment tax credit pursuant to Commission Order No. 35297
and Idaho Code § 63-3029I(3)(b). Staff recommends that the Commission issue an order
confirming that the equipment is qualified broadband equipment and forward the
approving order, along with a copy of the original Application, to the Idaho Tax
Commission.
1 This is equivalent to 25 megabits per second to a subscriber and 5 megabits per second from a subscriber or
25Mgps/5Mgps and up to 2 Gigabits per second symmetrically to and from subscribers or 2 Gbps.
DECISION MEMORANDUM - 2 - JANUARY 20, 2026

COMMISSION DECISION
Does the Commission wish to issue an order confirming the broadband
equipment identified in Case No. SLI-T-26-01 is qualified broadband equipment as
defined in Idaho Code § 63-3029I(3)(b), and forward the order and Application to the
Idaho Tax Commission?
Jo&kmck
Commission Staff
I:\Uti1ity\UDMEM0S\SLI-T-26-01 Decision Memo.docx
DECISION MEMORANDUM - 3 - JANUARY 20, 2026