20260127Final_Order_No_36918.pdf

Office of the Secretary
Service Date
January 27,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF SAFELINK ) CASE NO. SLI-T-26-01
INTERNET,LLC.'S (DBAANTHEM )
BROADBAND)APPLICATION FOR THE )
IDAHO BROADBAND EQUIPMENT TAX ) ORDER NO. 36948
CREDIT FOR THE YEAR 2025 )
On January 8, 2026, Safelink Internet, LLC, DBA Anthem Broadband ("Company")
applied to the Idaho Public Utilities Commission ("Commission") for an order confirming that
equipment the Company installed in 2025 is "qualified broadband equipment"under Idaho Code
§ 63-3029I (Income tax credit for investment in broadband equipment) ("Application"). With this
Order, we confirm that the installed equipment is "qualified broadband equipment" under Idaho
Code § 63-3029I.
THE BROADBAND EQUIPMENT TAX CREDIT
In 2001,the Idaho Legislature enacted House Bill 377 authorizing an income tax credit for
the installation of qualifying broadband infrastructure in Idaho. Idaho Code § 63-3029B. Section
63-3029I allows a taxpayer to receive an income tax credit for eligible broadband equipment
installed during a calendar year. Qualified broadband equipment is defined as those network
facilities "capable of transmitting signals at a rate of at least two hundred thousand(200,000)bits
per second [("bps")] to a subscriber and at least one hundred twenty-five thousand(125,000) [bps]
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 income 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; Idaho Code § 63-3029I(4). Once the
Commission has determined the installed equipment is eligible for the income tax credit, the
Commission will issue an order granting the application, and the Commission will forward the
order and application to the Idaho Tax Commission.
ORDER NO. 36918 1

THE APPLICATION
The Company stated that it provides broadband service directly to customers in Idaho.
Application at 2. The services are offered through fixed wireless and fiber. Id. The Company
disclosed that it provides broadband services to its customers at minimum transmission rates of
25,000,000 bps to subscribers and 5,000,000 bps from subscribers while the highest service tier
reaches 2 Gbps symmetrical. Id. 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 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
Commission Staff("Staff') reviewed the Company's Application under Idaho Code § 63-
3029I and Order No. 35297. Staff Memo at 2. Based on its review, Staff believed that the listed
equipment met the statutory criteria and was qualified broadband equipment that was eligible for
the tax credit. Id. Staff recommended the Commission: (1) issue an order confirming that the
Company's equipment is qualified broadband equipment, and (2) forward copies of the
Application and the order to the Idaho State Tax Commission.Id.
COMMISSION FINDINGS AND DECISION
Having reviewed the Company's Application and Staff s recommendations, we find that
the Company's equipment identified in Case No. SLI-T 26-01 is qualified broadband equipment
eligible for the tax credit under Idaho Code § 63-3029I. The Commission makes no findings
regarding the costs of the installed broadband equipment or other expenses.
ORDER
IT IS HEREBY ORDERED that the Company's Application for an order confirming that
equipment it installed in 2025 is qualified broadband equipment is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Application be
served on the Idaho State Tax Commission.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within twenty-one(21) days of the service date of this Order regarding any matter
decided herein.Within seven(7)days after any person has petitioned for reconsideration,any other
person may cross-petition for reconsideration. See Idaho Code §§ 61-626 and 62-619.
ORDER NO. 36918 2

DONE by order of the Idaho Public Utilities Commission at Boise, Idaho this 271' day of
January, 2026.
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EDWARD LODGE, O ISSIONER
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R. HAMMOND JR., COMMISSIONER
DAYN HARbIE, OMMISSIONER
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Commission Secretary
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ORDER NO. 36918 3