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 BLACKFOOT COMMUNICATIONS, INC.'S
APPLICATION FOR THE 2024 BROADBAND EQUIPMENT TAX
CREDIT; CASE NO. FRC-T-25-01.
On July 23, 2025, Blackfoot Communications, Inc. ("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 § 63-3029I
(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?
.�Y
Jeffrey R. Loll
Deputy Attorney General
I:\Lega1\TELEC0M\FRCT2501_BTC\Memos\FRCT2501_dec j 1.docx
DECISION MEMORANDUM I