20260908Notice_of_Application_Order_No_37157.pdf

Office of the Secretary
Service Date
September 8,2026
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF FARMERS MUTUAL ) CASE NO. FMT-T-26-01
TELEPHONE COMPANY'S APPLICATION )
FOR BROADBAND TAX CREDIT ) NOTICE OF APPLICATION
CERTIFICATION )
NOTICE OF INTERVENTION
DEADLINE
ORDER NO. 37157
On August 26, 2026, Farmers Mutual Telephone Company ("Company") applied to the
Idaho Public Utilities Commission ("Commission") for an order 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) ("Application").
We now issue this Order providing Notice of Application and Notice of Intervention
Deadline establishing a 21 day intervention period.
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 § 63-30291(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 qualify for the tax credit,the taxpayer must obtain a Commission order confirming that
the installed equipment meets the statutory definition of qualified broadband equipment.
Commission Order No. 35297 and Idaho Code § 63-3029I(4). Prior to making such a
determination, the Commission requires applicants to submit "a specific list of the equipment or
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 37157 1

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. 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.
NOTICE OF APPLICATION
YOU ARE HEREBY NOTIFIED that the Company provides telecommunications
services, including broadband service, in Idaho. Application at 2. According to the Company,
during 2025, it made investments in Idaho that constitute "qualified broadband equipment"under
Idaho Code § 63-3029I(3)(b).Id.
YOU ARE FURTHER NOTIFIED that the Company's broadband service offerings
include Fiber to the Home, Very-High-Bit-Rate Digital Subscriber Line, and Terrestrial Fixed
Wireless where available. Application, Exhibit A.
YOU ARE FURTHER NOTIFIED that the Company offers broadband services to its
customers at a minimum transmission rate of 12 megabits per second for downloads and 1.5
megabits per second for uploads.Id.
YOU ARE FURTHER NOTIFIED that the Company serves 2,905 broadband customers
out of its 4,593 serviceable locations in Idaho.Id.
YOU ARE FURTHER NOTIFIED that the Company attached an equipment list to its
Application indicating a total investment of$899,571.11 in qualified broadband equipment during
2025. Application, Attached Broadband Equipment List.
YOU ARE FURTHER NOTIFIED that the Company also seeks confirmation that in
response to an application for broadband equipment tax credit, the Commission merely confirms
that installed equipment is qualified broadband equipment and does not determine whether
associated costs of installation qualify for the tax credit. Application at 5.
YOU ARE FURTHER NOTIFIED that the Company further requests that the Commission
re-evaluate whether requiring broadband equipment tax credit applicants to provide the cost of
equipment "is necessary or helpful to the Commission's confirmation that equipment is qualified
broadband equipment."Id.
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 37157 2

YOU ARE FURTHER NOTIFIED that the Application is available for public inspection
during regular business hours at the Commission's office. The Application is also available on the
Commission's website at www.puc.idaho. og_v. Click on the "TELECOM" icon, select "Open
Cases," and click on the case number as shown on the front of this document.
YOU ARE FURTHER NOTIFIED that all proceedings in this case will be held pursuant
to the Commission's jurisdiction under Title 63 of the Idaho Code, and that all proceedings in this
matter will be conducted pursuant to the Commission's Rules of Procedure, IDAPA 31.01.01.000
et seq.
NOTICE OF INTERVENTION DEADLINE
YOU ARE FURTHER NOTIFIED that persons desiring to intervene in this matter to
obtain parties' rights of participation must file a Petition to Intervene with the Commission
pursuant to this Commission's Rules of Procedure 72 and 73, IDAPA 31.01.01.072 and -.073.
Persons who wish to intervene as a party must file a Petition to Intervene no later than 21
days after the date of service of this Order. Such persons shall also provide the Commission
Secretary with their email address to facilitate further communications. After the intervention
deadline runs, the Commission Secretary shall issue a Notice of Parties that identifies the parties
and assigns exhibit numbers to each parry. Once the Notice of Parties has issued, Commission
Staff shall informally confer with the Company and any intervening parties about how to further
process this case and shall then report back to the Commission on a proposed case schedule.
YOU ARE FURTHER NOTIFIED that persons who would like to present their views
without parties' rights of participation and cross-examination do not have to intervene but may
present their views by submitting written comments to the Commission.
YOU ARE FURTHER NOTIFIED that the following people are designated as the
Company's representatives in this matter:
Preston N. Carter Cynthia A. Melillo
Megann E. Meier Cynthia A. Melillo PLLC
Givens Pursley LLP 8385 W. Emerald St.
601 W. Bannock St. Boise, ID 83704
Boise, ID 83702 [phone]
[phone] cam(ae,camlawidaho.com
prestoncarter& ig venspursle.
mem(d),givenspursley.com
stephaniewk ig venspursle.
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 37157 3

Remi Sun
Ron Rembelski
Farmers Mutual Telephone Company
PO Box 1030
Fruitland, ID 83619
[phone]
remi.skfmtc.com
ron.rkfmtc.com
ORDER
IT IS HEREBY ORDERED that persons desiring to intervene in this matter must file a
Petition to Intervene no later than 21 days from the service date of this Order. Once the deadline
has passed, the Commission Secretary shall prepare and issue a Notice of Parties.
IT IS FURTHER ORDERED that, after the Notice of Parties has issued,Commission Staff
shall confer with the parties regarding a procedural schedule for this matter including,if necessary,
a hearing in this matter.
IT IS FURTHER ORDERED that parties comply with Order No. 35375, issued April 21,
2022. Generally, all pleadings should be filed with the Commission electronically and will be
deemed timely filed when received by the Commission Secretary. Rule 14.02. Service between
parties should continue to be accomplished electronically when possible. However, voluminous
discovery-related documents may be filed and served on CD-ROM or a USB flash drive.
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 37157 4

DONE by Order of the Idaho Public Utilities Commission at Boise, Idaho this 8th day of
September 2026.
G
EDWARD LODGE, Rb9IDENT
J R. HAMMOND JR., COMMISSIONER
DAYN HA IE, COMMISSIONER
ATTEST:
danchez
Commission Secretary
I:\Lega1\TELEC0M\FMTT2601_BTC\FMTT2601_ntc_app_intj I.docx
NOTICE OF APPLICATION
NOTICE OF INTERVENTION DEADLINE
ORDER NO. 37157 5