20260629Final_Order_No_37080.pdf

Office of the Secretary
Service Date
June 29,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF INLAND CELLULAR ) CASE NO. INC-T-25-01
LLC'S APPLICATION FOR BROADBAND )
EQUIPMENT TAX CREDIT FOR THE YEAR )
2024 ) ORDER NO. 37080
On September 12, 2025, Inland Cellular, LLC ("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 4, 2026, the Commission issued a Notice of Application and Notice of Modified
Procedure establishing written comment deadlines. Order No. 37029. 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 partially
approving the equipment list that the Company submitted with the Application as qualifying
broadband equipment.
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 apply for and obtain an order from the
Commission confirming that the installed equipment meets the statutory definition of qualified
ORDER NO. 37080 1

broadband equipment. Idaho Code § 63-3029I(4). 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§ 63-30291(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 evolution-data optimized("EVDO")and long-term
evolution ("LTE") mobile data; fiber; and fixed wireless broadband services through mobile
EVDO and LTE data; fixed wireless; fiber to the premises; fiber and microwave backhaul; and
millimeter wave networks. Application at 1. The Company stated that it provides broadband
services to its customers at minimum transmission rates of three megabits per second ("Mbps")
for downloads and one Mbps for uploads. Id. According to the Company, during 2024 it served
24,956 subscribers of its 382,699 Idaho points of presence with broadband services(6.52 percent).
Id. The Company reported investing$232,129.40 in qualifying broadband equipment during 2024.
Application, Attached Broadband Equipment List.
STAFF COMMENTS
Staff could not verify that each entry in the Company's equipment list identified a valid
brand, manufacturer, and model number. Staff Comments at 3. The Company subsequently
provided Staff with a revised equipment list in response to discovery requests.Id. Despite changes
to the information provided, several entries in the revised list lacked valid part numbers or
manufacturers.Id.
Staff attached to its comments as Attachment A the revised equipment list with the items
it believed should be disallowed highlighted and a brief explanation as to why it could not verify
each highlighted item.Id. Because Staff could not confirm the vast majority of the Company's list
ORDER NO. 37080 2

as qualified broadband equipment, it recommended that the Commission conditionally deny the
Company's Application with leave to amend for a period of 30 days.
COMMISSION FINDINGS AND DECISION
Having reviewed the Company's Application and Staff s recommendations, the
Commission partially approves the Company's equipment list. While Staff recommended
conditionally denying the Company's Application in its entirety, we find that the unhighlighted
line items in Attachment A to Staff Comments meet the requirements to qualify as broadband
equipment eligible for the income tax credit under Idaho Code § 63-3029I.
ORDER
IT IS HEREBY ORDERED that the Application is partially approved consistent with this
Order.
IT IS FURTHER ORDERED that a copy of this Order, a copy of the Application, and a
copy of Attachment A to Staff Comments be served on the Idaho State Tax Commission.
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.
ORDER NO. 37080 3

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 291h day of
June 2026.
G
EDWARD LODGE, PR IDENT
JO R. HAMMOND JR., COMMISSIONER
DAYN HA IE, COMMISSIONER
ATTEST:
do i a a n c h e z
Commission Secretary
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ORDER NO. 37080 4