All Roll Calls
Yes: 101 • No: 0
IdahoH 03812025 regular legislative sessionHouseWALLET
TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.
Sponsored By: REVENUE AND TAXATION COMMITTEE
Signed by Governor
TAXATION
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Idaho taxpayers get written expense-proof notices
Beginning July 1, 2025, Idaho's State Tax Commission must give written notice when it questions proof of electronically paid deductible expenses. This covers credit cards, debit cards, and other electronic payments in audits, tax deficiency claims, or other proceedings. The notice must describe Idaho's expense-proof rules, and the Commission must keep proof it provided the notice. Unless clear and convincing evidence shows fraud, a card issuer's or financial institution's statement or invoice conclusively proves payment. Your sworn statement identifying the deductible purpose conclusively establishes your right to the deduction or credit, subject to that same fraud exception.
Sponsors & Cosponsors
Sponsor
REVENUE AND TAXATION COMMITTEE
Affiliation unavailable
Cosponsors
Andrus
Affiliation unavailable
Lori Den Hartog
Republican • Senate
Roll Call Votes
Senate vote • 3/25/2025
Senate Floor Vote
Yes: 35 • No: 0
House vote • 3/17/2025
House Floor Vote
Yes: 66 • No: 0
Actions Timeline
Reported Signed by Governor on March 31, 2025 Session Law Chapter 224 Effective: 07/01/2025
4/1/2025Delivered to Governor at 3:30 p.m. on March 26, 2025
3/27/2025Returned Signed by the President; Ordered Transmitted to Governor
3/26/2025SenateSigned by President; returned to House
3/26/2025SenateReceived from the House enrolled/signed by Speaker
3/26/2025SenateReported Enrolled; Signed by Speaker; Transmitted to Senate
3/25/2025HouseReturned from Senate Passed; to JRA for Enrolling
3/25/2025HouseRead third time in full – PASSED - 35-0-0
3/25/2025SenateRead second time; filed for Third Reading
3/24/2025SenateReported out of Committee with Do Pass Recommendation; Filed for second reading
3/21/2025SenateIntroduced, read first time; referred to: Local Government & Taxation
3/18/2025SenateReceived from the House passed; filed for first reading
3/18/2025SenateRead Third Time in Full – PASSED - 66-0-4
3/17/2025HouseRead second time; Filed for Third Reading
3/14/2025HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
3/13/2025HouseReported Printed and Referred to Revenue & Taxation
3/10/2025HouseIntroduced, read first time, referred to JRA for Printing
3/7/2025House
Bill Text
Bill Text
Related Bills
H 0135, WELFARE – Amends existing law to remove certain provisions for verification of lawful presence to receive public benefits.
H 0130, PROPERTY TAXES – Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.
H 0109, PUBLIC ASSISTANCE – Adds to existing law to provide that the director of the Department of Health and Welfare shall seek a waiver to exclude candy and soda from supplemental nutrition assistance program benefits.
H 0266, IDAHO BUILDING CODE ACT – Adds to existing law to provide for certain live virtual re-inspections and to provide for timely inspections and the option for third-party inspections in certain situations.
H 0236, EDUCATION – Amends existing law to revise provisions regarding denial of school attendance and denial of transfer enrollment applications.
H 0282, PROPERTY – Amends existing law to revise provisions regarding homestead property.