Idaho Capitol Watch
HB 381: TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.
Requires State Tax Commission to notify taxpayers in writing during audits about using credit card statements and sworn statements as conclusive evidence for deductible expenses, absent fraud. Effective July 1, 2025.
Status
Signed by Governor (April 1, 2025) · Originated in the Idaho House · Introduced March 7, 2025
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Printing
Bill history
- March 24, 2025 — Senate: Read second time; filed for Third Reading
- March 25, 2025 — Senate: Read third time in full – PASSED - 35-0-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenn (passed)
- March 25, 2025 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 26, 2025 — Senate: Received from the House enrolled/signed by Speaker
- March 26, 2025 — Senate: Signed by President; returned to House
- March 26, 2025 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 27, 2025 — Senate: Delivered to Governor at 3:30 p.m. on March 26, 2025
- April 1, 2025 — Senate: Reported Signed by Governor on March 31, 2025 Session Law Chapter 224 Effective: 07/01/2025
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