ID H0178

Creates a property tax exemption for qualified broadband equipment installed by business entities in Idaho, added as Section 63-602PP to Idaho Code.

Defines "broadband" as high-speed transmission technologies (fiber, wireless, satellite, digital subscriber lines, cable) capable of actual download speeds of at least 100 megabits per second and upload speeds of at least 20 megabits per second.

Exemption applies to capital investments in broadband infrastructure that are integral to broadband networks, including both middle mile (infrastructure not directly connecting to end users) and last mile (technology connecting end users to local networks) projects.

Requires business entities with operating property to designate exempted equipment on operator's statements, and requires other business entities to certify to county assessors that their property qualifies for the exemption.

Authorizes the State Tax Commission to promulgate rules implementing the exemption and declares the act effective immediately upon passage and approval.