Sign in Subscribe
Public utilities

Idaho Public Utilities Commission Confirms Broadband Equipment for Tax Credit

Strategic Insights

— 1 min read

The Idaho Public Utilities Commission issued Order No. 34841 on November 24, 2020, confirming that equipment installed by Columbine Telephone Company, Inc. in 2018 meets the statutory criteria for "qualified broadband equipment" under Idaho Code SS 63-3029I. The Company applied for an order confirming that its installed equipment is eligible for the income tax credit for investment in broadband equipment. The Commission Staff reviewed the application and recommended approval, finding that the Company's equipment meets the statutory definition of "qualified broadband equipment."

Key Takeaways:

  • Columbine Telephone Company, Inc. applied for an order confirming that its installed equipment in 2018 is "qualified broadband equipment" under Idaho Code SS 63-3029I.
  • The Company invested approximately $1,323,177.35 in 2018 in qualifying broadband equipment that it confirms is integral to the broadband network.
  • The Commission Staff reviewed the Company's Application and recommended approval, finding that the Company's equipment meets the statutory criteria and is eligible for the tax credit.
  • The Company is a telecommunications carrier, and the listed equipment (as presently configured) is an integral part of the Company's broadband network and is necessary to the provision of broadband service to Idaho customers.
  • The Commission confirms that the Company's equipment identified in Case No. COL-T-20-01 is "qualified broadband equipment" eligible for the tax credit under Idaho Code SS 63-3029I.
  • The Commission makes no findings regarding the costs of the installed broadband equipment or other expenses.

Statistics:

  • $1,323,177.35: Amount invested by Columbine Telephone Company, Inc. in 2018 in qualifying broadband equipment.
  • 2018: Year in which the Company installed the equipment.
  • 200,000 bps: Minimum rate of transmission to a subscriber allowed under Idaho Code SS 63-3029I.
  • 125,000 bps: Minimum rate of transmission from a subscriber allowed under Idaho Code SS 63-3029I.
  • 50 Mbps: Maximum upstream and downstream transmission rates of the Company's equipment.
  • 50%: Percentage of Idaho subscribers with access to the broadband network.

Sources:

  • Idaho Public Utilities Commission. ORDER NO. 34841. Service Date: November 24, 2020.
  • Idaho Code. § 63-3029I (4).
  • Idaho Code. § 63-3029I(3)(b).
  • Idaho Code. § 61-626.

Read more