20260526Staff Comments.pdf

RECEIVED
May 26, 2026
ERIKA K. MELANSON IDAHO PUBLIC
DEPUTY ATTORNEY GENERAL UTILITIES COMMISSION
IDAHO PUBLIC UTILITIES COMMISSION
PO BOX 83720
BOISE, IDAHO 83702
[phone]
IDAHO BAR NO. 11560
Attorney for the Commission Staff
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF FYBERCOM, LLC'S )
APPLICATION FOR THE 2024 BROADBAND ) CASE NO. FYB-T-25-02
EQUIPMENT TAX CREDIT )
COMMENTS OF THE
COMMISSION STAFF
COMMISSION STAFF ("STAFF") OF the Idaho Public Utilities Commission
("Commission"), by and through its attorney of record, Erika K. Melanson, Deputy Attorney
General, submits the following comments.
BACKGROUND
On August 22, 2025, FyberCom, LLC ("Company") applied to the Commission for an
order confirming that the equipment the Company installed in 2024 is "qualified broadband
equipment"under Idaho Code § 63-3029I ("Application").
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
STAFF COMMENTS 1 MAY 26, 2026

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. Idaho Code § 63-3029I(4)Commission Order Nos. 35297 and 36970. Prior to making
such a determination, the Commission requires applicants to submit "a specific list of the
equipment or 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. The Commission has emphasized that its "role in applications
for broadband equipment tax credit is limited to `confirming that the installed equipment is
qualified broadband equipment"' and does not extend to approving costs for non-equipment
project expenditures for credit. Order No. 36970, quoting Idaho Code § 63-3029I(4). 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.
The Company provides broadband internet services throughout nine counties in the State
of Idaho, serving approximately 18,895 residential and commercial customers. Application at 1.
On February 17, 2026, the Company filed an amended application ("Amended
Application") with a new Exhibit A, reducing the total amount requested to be certified as
qualifying broadband equipment. With its Application, the Company provided an inventory of
equipment installed during 2024 to be approved for the Broadband Equipment Tax Credit under
Idaho Code§63-3029I totaling$6,816,895. Id. In the amended application,the Company updated
its inventory with a new total of$6,746,331.39 of equipment installed in 2024. Amended Exhibit
A.
STAFF ANALYSIS
Staff reviewed the Amended Application and documentation submitted to the
Commission. As part of the review process, Staff audited the list of broadband equipment
submitted by the Company. During the review, Staff was unable to verify that the broadband
equipment listed complied with the requirements of Commission Order Nos. 35297and 36970,
which requires the Company to provide the brand, manufacturer, model numbers of the
STAFF COMMENTS 2 MAY 26, 2026

installed equipment, number of items, and total cost of the listed broadband equipment. The
Company did not provide a brand, manufacturer, or model number for any of the items
included in its list. Application, Exhibit A.
On October 14, 2025, Staff requested the missing information through production
requests. In the Company's response on November 17, 2025, an updated list was submitted
and corrected a portion of the line items in the Exhibit A response. Staff reviewed the
submitted information and determined additional production requests were necessary. A
second production request was sent to the Company on January 28, 2026. On February 17,
2026, the Company responded with an Amended Application and Exhibit A. Staff reviewed
the submitted information and discovered many of the same deficiencies as previous
submittals. Staff was unable to verify many of the items in the list as qualifying broadband
equipment pursuant to Idaho Code § 63-3029I(3)(b) and Commission Order Nos. 35297
and 36970.
STAFF RECOMMENDATION
Staff recommends that the Commission conditionally deny the Company's
Application with leave to amend for a period of 30 days. Should the Company submit an
amended equipment list within 30 days, Staff will provide the Commission with a
recommendation regarding the amended list.
Respectfully submitted this 26th day of May 2026.
Erika K. Melanson
Deputy Attorney General
Technical Staff. Jon Kruck, Allison Moore
I:\Utility\UMISC\COMMENTS\FYB-T-25-02 Comments.docx
STAFF COMMENTS 3 MAY 26, 2026

CERTIFICATE OF SERVICE
I HEREBY CERTIFY THAT I HAVE THIS 26th DAY OF MAY 2026, SERVED
THE FOREGOING COMMENTS OF THE COMMISSION STAFF, IN CASE
NO. FYB-T-25-02, BY E-MAILING A COPY THEREOF TO THE FOLLOWING:
VINCE CALKINS
FYBERCOM, LLC
3780 N. YELLOWSTONE HWY
IDAHO FALLS, ID 83401
EMAIL: vince(afybercom.net
PATRICIA JORD , SECRETARY
CERTIFICATE OF SERVICE