---
type: "Bill"
title: "TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense."
description: "TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 381"
citation: "Idaho H 381 (2025)"
classification: ["bill"]
subjects: ["AUDITS AND AUDITORS", "COMMISSIONS", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2025-03-07"
last_action: "2025-04-01"
source: "openstates"
source_identifier: "ocd-bill/e439cdc1-8c96-4ce1-a02e-f37a31a2b02b"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0381/"
source_hash: "f077e24fd3d7e05da1e5d211e0a96a78c3fcdc22c54587fec2ac49eda67fa2e9"
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 381 (2025) — TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.

## 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/2025/legislation/H0381.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · upper
- Read Third Time in Full – — **66–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2025-03-07** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-03-10** Reported Printed and Referred to Revenue & Taxation
- **2025-03-13** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-03-14** Read second time; Filed for Third Reading `reading-2`
- **2025-03-17** Read Third Time in Full – PASSED - 66-0-4AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum(Phillips), Church, Clow, Cornilles, Crane(13), Dygert, Egbert, Ehardt, Ehlers, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Handy, Harris, Hawkins, Healey, Hill(Hill), Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Weber(Weber), Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Crane(12), Erickson, Mathias, PetzkeFloor Sponsor - AndrusTitle apvd - to Senate `passage, reading-3`
- **2025-03-18** Received from the House passed; filed for first reading
- **2025-03-18** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-03-21** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-03-24** Read second time; filed for Third Reading `reading-2`
- **2025-03-25** 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, Lenney, Lent, Nichols, Okuniewicz, Patterson(Ward-Engelking), Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Wintrow, Woller(Rabe), Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - Den HartogTitle apvd - to House `passage`
- **2025-03-25** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-03-25** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-03-26** Received from the House enrolled/signed by Speaker
- **2025-03-26** Signed by President; returned to House `passage`
- **2025-03-26** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-03-27** Delivered to Governor at 3:30 p.m. on March 26, 2025 `executive-receipt`
- **2025-04-01** Reported Signed by Governor on March 31, 2025 Session Law Chapter 224 Effective: 07/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e439cdc1-8c96-4ce1-a02e-f37a31a2b02b`. Confidence: reported (aggregated from official Idaho legislature records).