20260430Notice_of_Application_Order_No_37020.pdf

Office of the Secretary
Service Date
April 30,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF CENTURYTEL OF ) CASE NO. CEN-T-25-01
IDAHO, INC.'S APPLICATION FOR THE )
IDAHO BROADBAND TAX CREDIT FOR ) NOTICE OF APPLICATION
THE YEAR 2022 )
NOTICE OF MODIFIED
PROCEDURE
ORDER NO. 37020
On December 2,2025, CenturyTel of Idaho, Inc. ("Company") applied to the Idaho Public
Utilities Commission ("Commission") for an order confirming that equipment the Company
installed during 2022 is "qualified broadband equipment" under Idaho Code § 63-3029I (Income
tax credit for investment in broadband equipment) ("Application").
We now issue this Notice of Application and Notice of Modified Procedure establishing
written comment deadlines.
BACKGROUND
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 § 63-3029I(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
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 37020 1

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 "[1]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.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company represents that it uses various forms
of digital subscriber line-based equipment, including asymmetric digital subscriber line and very
high bitrate digital subscriber line technology, to deliver service over a mix of fiber optic and
metallic cable. Application at 1.
YOU ARE FURTHER NOTIFIED that the Company states that it provides broadband
services to its customers at minimum transmission rates of 500,000 bits per second ("bps") for
downloads and 250,000 bps for uploads.Id.
YOU ARE FURTHER NOTIFIED that the Company represents that during 2022, it
offered broadband services to 5,368 out of 5,726 Idaho living units it billed (94 percent).
Application, Exhibit 2.
YOU ARE FURTHER NOTIFIED THAT the Company reported investing $695,937 in
qualifying broadband equipment during 2022. Application at 1.
YOU ARE FURTHER NOTIFIED that the Application is available for public inspection
during regular business hours at the Commission's office. The Application is also available on the
Commission's website at www.puc.idaho.gov. Click on the "TELECOM" icon, select "Open
Cases," and click on the case number as shown on the front of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held pursuant
to the Commission's jurisdiction under Title 63 of the Idaho Code, and that all proceedings in this
matter will be conducted pursuant to the Commission's Rules of Procedure, IDAPA 31.01.01.000
et seq.
NOTICE OF MODIFIED PROCEDURE
YOU ARE FURTHER NOTIFIED that the Commission has determined that the public
interest may not require a formal hearing in this matter, and that it will proceed under Modified
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 37020 2

Procedure pursuant to the Commission's Rules of Procedure 201-204, IDAPA 31.01.01.201-.204.
The Commission notes that Modified Procedure and written comments have proven to be an
effective means for obtaining public input and participation.
YOU ARE FURTHER NOTIFIED that persons desiring to state a position on this
Application may file a written comment explaining why the person supports or opposes the
Application. Persons who would like a hearing must specifically request a hearing in their written
comments and explain why written comments alone are insufficient. Persons interested in filing
written comments must do so within 21 days of the service date of this Order.Comments must
be filed through the Commission's website or by e-mail unless computer access is unavailable. To
comment electronically, please access the Commission's website at http://www.puc.idaho.gov/.
Click the "Case Comment Form" and complete the form using the case number as it appears on
the front of this document.
To file by e-mail,persons must e-mail the comments to the Commission Secretary and all
parties at the e-mail addresses listed below. Persons submitting a comment by e-mail must provide
their name, address, and the Case Number under which they are commenting. Persons submitting
a comment by e-mail also acknowledge that submitting a comment in an open case constitutes a
public record under Idaho Code § 74-101(13), and all information provided by such person is
available for public and media inspection.
If computer access is unavailable, then comments may be mailed to the Commission and
the Parties at the addresses below.Persons submitting a comment by mail must provide their name,
address, and the Case Number under which they are commenting. Persons submitting a comment
by mail also acknowledge that submitting a comment in an open case constitutes a public record
under Idaho Code§ 74-101(13),and all information provided by such person is available for public
and media inspection.
For the Idaho Public Utilities For the Company:
Commission:
Commission Secretary Toni Mincic, Sr. Director—Tax
Idaho Public Utilities Commission CenturyTel of Idaho, Inc.
P.O. Box 83720 P.O. Box 9070, Attn: Income Tax
Boise, ID 83702-0074 Monroe, LA 71211
secretgagpuc.idaho.gov toni.mincic(a lumen.com
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 37020 3

YOU ARE FURTHER NOTIFIED that the Company must file any reply comments
within 28 days of the service date of this Order.
YOU ARE FURTHER NOTIFIED that if no written comments or protests are received
within the time limit set, the Commission will consider this matter on its merits and enter its final
order without a formal hearing. If written comments are received within the time limit set, the
Commission will consider them and, in its discretion, may set the same for formal hearing.
ORDER
IT IS HEREBY ORDERED that this Application be processed under Modified Procedure.
Persons interested in submitting written comments must do so within 21 days of the service date
of this Order. The Company must file any reply comments within 28 days of the service date of
this Order.
IT IS FURTHER ORDERED that parties comply with Order No. 35375, issued April 21,
2022. Generally, all pleadings should be filed with the Commission electronically and will be
deemed timely filed when received by the Commission Secretary. Rule 14.02. Service between
parties should continue to be accomplished electronically when possible. However, voluminous
discovery-related documents may be filed and served on CD-ROM or a USB flash drive.
NOTICE OF APPLICATION
NOTICE OF MODIFIED PROCEDURE
ORDER NO. 37020 4

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 30th day of
April, 2026.
G
EDWARD LODGE, PRE, T ENT
JO R. HAMMOND JR., COMMISSIONER
DAYN HAKDIE, COMMISSIONER
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Commission Secretary
IALega1\TELEC0M\CENT2501_BTC\0rders\CENT2501_ntc_app_modj l.docx
NOTICE OF APPLICATION
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ORDER NO. 37020 5