---
type: "Bill"
title: "TAXES – Amends existing law to provide that a taxpayer’s sworn statement that an expenditure was made for an identified deduction is conclusive proof to establish the taxpayer’s right to the deduction."
description: "TAXES – Amends existing law to provide that a taxpayer’s sworn statement that an expenditure was made for an identified deduction is conclusive proof to establish the taxpayer’s right to the deduction."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2024"
identifier: "H 488"
citation: "Idaho H 488 (2024)"
classification: ["bill"]
subjects: ["TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2024-02-06"
last_action: "2024-03-13"
source: "openstates"
source_identifier: "ocd-bill/be49da00-02a4-4e9b-9e71-e73ef4c963c1"
source_url: "https://legislature.idaho.gov/sessioninfo/2024/legislation/H0488/"
source_hash: "fce098dda87a01b2210a618ba19d4a19dbb04ccad0ee9eefbd6dd043ffe8f92b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 488 (2024) — TAXES – Amends existing law to provide that a taxpayer’s sworn statement that an expenditure was made for an identified deduction is conclusive proof to establish the taxpayer’s right to the deduction.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2024/legislation/H0488.pdf)

## Votes

- Read Third Time in Full – — **70–0** (pass) · lower
- Read third time in full – — **32–2** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2024-02-06** Introduced, read first time, referred to JRA for Printing `introduction`
- **2024-02-07** Reported Printed and Referred to Revenue & Taxation
- **2024-02-14** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2024-02-15** Read second time; Filed for Third Reading `reading-2`
- **2024-02-16** Read Third Time in Full – PASSED - 70-0-0AYES – Achilles, Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew(Wilson), Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – NoneAbsent – NoneFloor Sponsor - CannonTitle apvd - to Senate `passage, reading-3`
- **2024-02-19** Received from the House passed; filed for first reading
- **2024-02-19** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2024-02-23** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2024-02-26** Read second time; filed for Third Reading `reading-2`
- **2024-03-05** Retained on calendar
- **2024-03-06** Read third time in full – PASSED - 32-2-1AYES – Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, WintrowNAYS – Foreman, ZuiderveldAbsent and excused – AdamsFloor Sponsor - BerntTitle apvd - to House `passage`
- **2024-03-07** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2024-03-07** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2024-03-08** Received from the House enrolled/signed by Speaker
- **2024-03-08** Signed by President; returned to House `passage`
- **2024-03-11** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2024-03-11** Delivered to Governor at 10:33 a.m. on March 11, 2024 `executive-receipt`
- **2024-03-13** Reported Signed by Governor on March 12, 2024 Session Law Chapter 30 Effective: 07/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/be49da00-02a4-4e9b-9e71-e73ef4c963c1`. Confidence: reported (aggregated from official Idaho legislature records).