In its Application, the Company says it invested
THE BROADBAND EQUIPMENT TAX CREDIT
Idaho Code section 60-3 0291 allows a taxpayer to receive an income tax credit for having installed qualified broadband equipment during a calendar year. Before the taxpayer is eligible for the tax credit, the taxpayer must first apply to the
See Idaho Code section 63-30291(3)(b)(vii). Further, in "the case of a telecommunications carrier, such qualifying equipment shall be necessary to the provision of broadband service and an integral part of a broadband network." Idaho Code section 63-30291(3)(b)(i).
In furtherance of its statutory responsibility, the Commission has issued Order No. 28784. That Order specifies the information the taxpayer must include in the broadband tax credit application. When the taxpayer files the application, the Commission Staff reviews it to determine whether the listed equipment meets the statutory definition of "qualified broadband equipment." Staff then submits a recommendation to the Commission. If the Commission ultimately approves the application, then the Commission forwards it and the Order to the
Staff reviewed the Company's Application under Idaho Code section 63-30291. Based on its review, Staff believes that the Company is a telecommunications carrier and that the listed equipment meets the statutory criteria and is "qualified broadband equipment" that is eligible for the tax credit. Staff thus recommended the Commission: (1) issue an Order confirming that the Company's equipment is "qualified broadband equipment," and (2) forward copies of the Application and Order to the
Having reviewed the Company's Application and Staffs recommendation, we find that the Company's equipment is "qualified broadband equipment" subject to the tax credit under Idaho Code section 63-3 0291. The Company is a telecommunications carrier. Further, 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
IT IS HEREBY ORDERED that the Company's Application for an Order confirming that equipment it installed in 2013 is "qualified broadband equipment" is granted.
IT IS FURTHER ORDERED that a copy of this Order and a copy of the Application be served on the
THIS IS A FINAL ORDER. Any person interested in this order (or in issues finally decided by this order) may petition for reconsideration within twenty-one (21) days of the service date of this order with regard to any matter decided in this order. Within seven (7) days after any person has petitioned for reconsideration, any other person may cross-petition for reconsideration. See Idaho Code sectionsS 61-626 and 62-6 19.
DONE by Order of the
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OCTOBER 31, 2014
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