republic-os/legislation/us/states/id/2025/h-381.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	TAXATION – 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.	us/states/id	Idaho Legislature	2025	H 381	Idaho H 381 (2025)	bill	AUDITS AND AUDITORS COMMISSIONS TAX AND TAXATION	enacted		1	17	2	2025-03-07	2025-04-01	openstates	ocd-bill/e439cdc1-8c96-4ce1-a02e-f37a31a2b02b	https://legislature.idaho.gov/sessioninfo/2025/legislation/H0381/	f077e24fd3d7e05da1e5d211e0a96a78c3fcdc22c54587fec2ac49eda67fa2e9	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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

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; origin ocd-bill/e439cdc1-8c96-4ce1-a02e-f37a31a2b02b. Confidence: reported (aggregated from official Idaho legislature records).