20260217APPLICATION.pdf

G N R-T-26-03
RECEIVED
February 17, 2026
ADMINISTRATOR'S ANNUAL REPORT IDAHO PUBLIC
IDAHO TELECOMMUNICATIONS SERVICEuTILITIEs commissloN
ASSISTANCE PROGRAM
JANUARY 1 - DECEMBER 31, 2025
SURCHARGE REVENUES
The Idaho Telecommunications Service Assistance Program (ITSAP) surcharge is
assessed on all residential, business, and wireless end users who do not receive the
ITSAP credit. Most telecommunications companies remit net surcharge revenues,
defined as gross surcharge revenues, less assistance credits provided to eligible
customers and allowable company administrative expenses. Companies are remitting
payments by checks, and there are still checks being sent out.
The ITSAP surcharge was reinstated in May 2024. As a result, surcharge revenues
were collected and deposited throughout the calendar year 2025. As of December 31,
2025, the ITSAP fund balance totaled $1,446,176.91.
DISBURSEMENTS
ASSISTANCE CREDITS/COMPANY ADMINISTRATIVE EXPENSES
During the year ending December 31, 2025, telecommunications companies reported:
• $150,270 in assistance credits provided to eligible subscribers.
• $35,937.88 in company administrative expenses associated with program
administration.
These amounts reflect approximately 5009 credit recipients per month or 60,110
recipients annually.
Throughout 2025, ITSAP reimbursed telecommunications companies for net monthly
discounts provided to eligible subscribers and for eligible administrative costs. A total of
121 reimbursement checks were issued and cleared during the year.

ADMINISTRATIVE FEES AND EXPENSES
Administrative fees and expenses paid during 2025 totaled 9,265.79, allocated to the to
the current Administrator. The program's financial institution did not assess any bank
fees during the reporting period.
INVESTMENTS AND FUNDS
CASH
As of December 31, 2024, the Idaho Telecommunications Service Assistance Program
had a cash balance of$633,525.91, and then one year later closed with deposits and
checks clearing at $1,446.175.91. The following is a table showing the quarterly bank
balances for the year of 2025:
CASH BALANCE CASH BALANCE CASH BALANCE CASH BALANCE CASH BALANCE
$ $633,525.91 $ 832,534.18 $ 1,054,777.75 $ 1,307,192.67 $1,446,175.91
INTEREST
No interest was earned on funds during the year ending December 31, 2025.
ADMINISTRATOR'S RECOMMENDATION
The ITSAP surcharge had been suspended until May 2024, when it was reinstated at
$.05 per access line. In May 2025, the rate was reduced to $0.03 per access line. The
monthly assistance credit amount remains $2.50 per eligible subscriber.
During 2025, companies reported 60,110 credit recipients compared to 89,508
recipients in 2024, representing an approximate 33% decrease. A telecommunications

company that historically received approximately 70% of ITSAP assistance credit
reimbursements informed the Administrator in 2025 that it was discontinuing operations.
This largely explains the decline in recipients, though a couple of companies appear to
have begun serving some of the affected customers.
The ITSAP fund balance increased during 2025. Many companies prior to the surcharge
reinstatement reported zero access lines, and reported lines increased significantly
once the surcharge resumed.
If program participation, recipient levels, and administrative expenses remain consistent
with 2025 levels, the ITSAP fund balance is expected to continue increasing. Estimates
could reach a fund balance of at least $2,000,000 by year end 2026. Given the current
fund balance and the decline in assistance credit recipients, suspension of the
surcharge may be considered.
If there is any concern with pausing the surcharge, then the surcharge could be reduced
to $0.01 per line which would reduce the fund balance to approximately $1,600,000.
Another consideration is to set the rate at a fraction of a cent.
2025 Data by Quarter
Credit Assistance Program Check Fund
recipients credit Admin Totals Admin.
Q1 2025 18,684 $ 46,710 $ 6,473.79 $ 74,650.89 $ 2,293.44
Q2 2025 11,818 $ 29,545 $ 2,999.52 $ 51,023.06 $ 2,293.80
Q3 2025 4,302 $ 10,755 $ 2,602.21 $ 75,148.73 $ 2,382.75
Q4 2025 25,306 $ 63,265 $ 23,862.36 $ 56,436.58 $ 2,295.80
2025 Total 60,110 $150,275 $35,937.88 $250,010.65 $ 9,265.79

2025 Lines Reported by Quarter
Telco Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annual Total Quarterly
Reported Reported
Lines Average
Residence 1,515,644 1,476,069 1,866,642 3,174,079 8,868,748 2,008,108
Business 68,122 18,931 27,569 18,764 133,386 33,346
Wireless 3,756,646 3,188,065 5,542,644 3,487,798 15,975,153 3,993,788
Unspecified 2,240 1,481 6,367 1,585 24,301 6,075
Access
Lines
Total 5,342,652 4,684,546 7,443,222 6,682,226 24,152,646 6,041,317
Reporting Considerations
Telecommunications companies submit ITSAP reports on varying schedules (monthly,
quarterly, annually) which can create reporting lags of several months. As a result, reported
access line totals may fluctuate between quarters. Averages are provided to present a more
representative estimate of total reported lines.