20260505Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JEFFREY R. LOLL
DEPUTY ATTORNEY GENERAL
DATE: MAY 5, 2026
SUBJECT: IN THE MATTER OF FREMONT TELECOM CO.'S APPLICATION FOR
THE 2024 BROADBAND EQUIPMENT TAX CREDIT; CASE NO. FRE-T-
25-01.
On July 23, 2025,Fremont Telecom Co. ("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").
On December 10, 2025, the Commission issued a Notice of Application and Notice of
Modified Procedure establishing written comment deadlines. Order No. 36867. Commission Staff
("Staff') filed comments. On January 16, 2026, rather than submitting reply comments, the
Company filed an amended application.
STAFF RECOMMENDATION
As a result of the amended application, Staff recommends the Commission issue an
Amended Notice of Application and an Amended Notice of Modified Procedure establishing a 7-
day public comment deadline and a 14-day Company reply comment deadline.
COMMISSION DECISION
Does the Commission wish to issue an Amended Notice of Application and an Amended
Notice of Modified Procedure establishing a 7-day public comment deadline and a 14-day
Company reply comment deadline?
Jef�R toll T
Deputy Attorney General
IALegahTELECOMTRET2501_BTCinemosTRET2501_dec2_jl.docx
DECISION MEMORANDUM I