20260120Staff Comments.pdf

RECEIVED
January 20, 2026
JEFFREY R. LOLL IDAHO PUBLIC
DEPUTY ATTORNEY GENERAL UTILITIES COMMISSION
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83702
[phone]
IDAHO BAR NO. 11675
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF AT&T MOBILITY II )
LLC'S APPLICATION FOR BROADBAND ) CASE NO. GNR-T-25-08
EQUIPMENT TAX CREDIT FOR 2014-2023 )
COMMENTS OF THE
COMMISSION STAFF
COMMISSION STAFF ("STAFF") OF the Idaho Public Utilities Commission
("Commission"), by and through its attorney of record, Jeffrey R. Loll, Deputy Attorney
General, submits the following comments.
BACKGROUND
On September 11, 2025, AT&T Mobility 11 LLC ("Company") applied to the 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.
STAFF COMMENTS 1 JANUARY 20, 2026

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 § 63-3029I(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 "[l]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.
THE APPLICATION
According to the Company, 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.
The Company stated that it has implemented the Distributed Radio Access Network
architecture at its cell tower locations throughout Idaho. Id. at 3. The Company represented that
the components it installed at its cell tower locations include: tower or other supporting structure;
STAFF COMMENTS 2 JANUARY 20, 2026

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.
The Company represented that it offers broadband services to its customers at
transmission rates exceeding the statutory minimums of between 14 Megabits per second
("Mbps") and 38 Mbps for download speeds and between 1 Mbps and 3 Mbps for upload speeds.
Id. at 4. Additionally, the Company stated 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.
The Company affirmed 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. 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.
STAFF ANALYSIS
Staff reviewed the documentation submitted with the Application and audited the list
of broadband equipment submitted by the Company. During the review, Staff was unable
to verify that all of the broadband equipment listed complied with the requirements of
Commission Order No. 35297, which requires the brand, manufacturer, and model number
of the listed broadband equipment. On October 6, 2025, Staff requested the missing
information through production requests. As of the date of this filing, the Company has yet
to provide responses to Staff s requests.
The Company submitted the list of purported broadband equipment contained in the
Application in a prior docket more than a year ago, and the Company has failed to provide
the missing information requested in Staff s production requests. Staff recommends the
Commission issue an order denying the Company's Application.
STAFF COMMENTS 3 JANUARY 20, 2026

STAFF RECOMMENDATION
Staff recommends the Commission issue an order denying the Company's
Application.
Respectfully submitted this 20th day of January 2026.
Jeffrey R. Loll
Depun,Attorney- General
Technical Staff. Allison Moore
Jon Kruck
I:\Utility\UMISC\COMMENTS\GNR-T-25-08 Comments.docx
STAFF COMMENTS 4 JANUARY 20, 2026

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 201h DAY OF JANUARY 2026,
SERVED THE FOREGOING COMMENTS OF THE COMMISSION STAFF IN CASE
NO. GNR-T-25-08, BY E-MAILING A COPY THEREOF, TO THE FOLLOWING:
KEVIN BARNETT
LEAD TAX MANAGER
AT&T MOBILITY II LLC (AT&T)
208 S. AKARD ST, 18TH FLOOR
DALLAS, TX 75202
EMAIL: Kb2916gatt.com
J e-1�
PATRICIA JORD , SECRETARY
CERTIFICATE OF SERVICE