20260423Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JEFFREY R. LOLL
DEPUTY ATTORNEY GENERAL
DATE: APRIL 23, 2026
SUBJECT: IN THE MATTER OF INLAND CELLULAR LLC'S APPLICATION FOR
BROADBAND EQUIPMENT TAX CREDIT FOR THE YEAR 2024; CASE
NO. INC-T-25-01.
On September 12,2025,Inland Cellular,LLC("Company")applied to the Idaho Public
Utilities Commission ("Commission") for an order confirming that equipment the Company
installed during 2024 is "qualified broadband equipment"under Idaho Code § 63-30291 (Income
tax credit for investment in broadband equipment) ("Application").
STAFF RECOMMENDATION
Staff recommends the Commission issue a Notice of Application and Notice of Modified
Procedure establishing a 21-day public comment deadline and a 28-day Company reply comment
deadline.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Modified
Procedure establishing a 21-day public comment deadline and a 28-day Company reply comment
deadline?
Jeffrey R. Loll
Deputy Attorney General
I:\Lega1\TELEC0M\INCT2501_BTC\Memos\INCT2501_dec j l.docx
DECISION MEMORANDUM 1