20260625Final_Order_No_37079.pdf

Office of the Secretary
Service Date
June 25,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF BLACKFOOT ) CASE NO. FRC-T-25-01
COMMUNICATIONS, INC.'S APPLICATION )
FOR THE 2024 BROADBAND EQUIPMENT )
TAX CREDIT ) ORDER NO. 37079
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").
On May 1, 2026, the Commission issued a Notice of Application and Notice of Modified
Procedure establishing written comment deadlines. Order No. 37024. Commission Staff("Staff')
filed comments. The Commission received no public comments or Company reply comments.
Based on our review of the record, the Commission now issues this Final Order denying
the Application.
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-
30291(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 apply for and obtain an order from the
Commission confirming that the installed equipment meets the statutory definition of qualified
broadband equipment. Idaho Code § 63-3029I(4). Prior to making such a determination, the
ORDER NO. 37079 1

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. 3 5297,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.
THE APPLICATION
The Company represented that it offers broadband services through an Asymmetric Digital
Subscriber Line, a Very-high-bit-rate Digital Subscriber Line, and Broadband Ethernet and
Wavelength services. Application at 2. The Company stated that it provides broadband services to
its customers at transmission rates of 256,000 bits per second ("bps") up to 1,000,000,000 bps
from a subscriber and 768,000 bps up to 1,000,000,000 bps to a subscriber. Id. According to the
Company, during 2024 it offered broadband services to all 112 of its Idaho customers. Id. The
Company reported investing $118,266.46 in qualifying broadband equipment during 2024. Id. at
1.
STAFF COMMENTS
Staff reviewed the equipment list provided with the Application and could not verify that
each entry in the list identified a valid brand, manufacturer, and model number. Staff Comments
at 2-3. Staff also stated that the Company's list included line items for labor and other project costs
other than investments in qualifying broadband equipment.Id. at 3.
Staff stated that the Company informally provided Staff with a revised equipment list on
March 27, 2026. Id. In the revised equipment list, the Company reported investing a total of
$39,071.01 in qualifying broadband equipment.Id. Staff recommended that the Commission issue
an order approving the equipment contained in that list, which was attached to Staff's comments
as Attachment A, as qualifying broadband equipment.Id.
COMMISSION FINDINGS AND DECISION
Having reviewed the record,the Commission cannot determine whether the items included
in the equipment list attached to the Company's Application are qualified broadband equipment
eligible for the income tax credit under Idaho Code § 63-3029I.
ORDER NO. 37079 2

While we understand the Company informally submitted an equipment list to Staff that
Staff believed qualified as broadband equipment,Idaho Code § 63-3029I(4)requires the applicant
to submit its equipment list to the Commission. We decline to approve a list that was not filed with
the Commission as part of the record in this proceeding. It is the applicant's burden to ensure the
record supports its request for relief before this Commission.Accordingly,we deny the Company's
Application.
ORDER
IT IS HEREBY ORDERED that the Application is denied.
THIS IS A FINAL ORDER. Any person interested in this Order may petition for
reconsideration within 21 days of the service date of this Order regarding any matter decided in
this Order.Within seven days after any person has petitioned for reconsideration, any other person
may cross-petition for reconsideration.Idaho Code §§ 61-626 and 62-619.
DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 25th day of
June 2026.
G
EDWARD LODGE, PR IDENT
/1,- Af�
J R. HAMMOND JR., COMMISSIONER
DAMN HA IE, COMMISSIONER
ATTEST:
o i a anchez
Commission Secretary
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ORDER NO. 37079 3