20260903Decision Memo.pdf

DECISION MEMORANDUM
TO: COMMISSIONER LODGE
COMMISSIONER HAMMOND
COMMISSIONER HARDIE
COMMISSION SECRETARY
COMMISSION STAFF
LEGAL
FROM: JEFFREY R. LOLL
DEPUTY ATTORNEY GENERAL
DATE: SEPTEMBER 3, 2026
SUBJECT: IN THE MATTER OF FARMERS MUTUAL TELEPHONE COMPANY'S
APPLICATION FOR BROADBAND TAX CREDIT CERTIFICATION;
CASE NO. FMT-T-26-01.
On August 26, 2026, Farmers Mutual Telephone Company ("Company") applied to
the Idaho Public Utilities Commission("Commission")for an order(1)confirming that equipment
the Company installed during 2025 is "qualified broadband equipment" under Idaho Code § 63-
3029I (income tax credit for investment in broadband equipment) and (2) confirming the
Company's understanding of the Commission's role in broadband tax credit applications
("Application").
STAFF RECOMMENDATION
Commission Staff ("Staff') recommends that the Commission issue a Notice of
Application and Notice of Intervention Deadline establishing a 21-day intervention period.
COMMISSION DECISION
Does the Commission wish to issue a Notice of Application and Notice of Intervention
Deadline establishing a 21-day intervention period?
r ✓
Jeffrey R. Loll
Deputy Attorney General
I:\Legal\TELECOM\FMTT2601_BTC\FMTT2601_dec jl.docx
DECISION MEMORANDUM 1