TallyIDAHOLegislative Tracker
H03812025 Regular SessionSigned into law

Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.

TAXATION -- Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.

IntroducedIn CommitteeFloor VoteEnacted
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H30inthe2023LegislativeSessionmadeacreditcardorbankstatementallowableevidenceforanexpenditure during a tax audit. This proposed legislation ensures that during an audit the tax commission notifies the taxpayer of this option.

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This legislation causes no additional expenditure of funds at the state or local level of government, nor does it cause an increase or decrease in revenue for state or local government. Therefore, the legislation has no fiscal impact.

house Chamber· Mar 17, 2025

House Third Reading

✓ Passed
66 Yea
0 Nay
4 absentPassed by 66 votes
Republican
58 yea/0 nay
Democrat
8 yea/0 nay
Show all 66 voter names

Reported Signed by Governor on March 31, 2025 Session Law Chapter 224 Effective: 07/01/2025