ID H0381

Amends Idaho Code Section 63-3042A to add new notification requirements for the State Tax Commission during audits or deficiency proceedings involving deductible expenses paid electronically

Requires the tax commission to notify taxpayers in writing about their rights under this section when substantiation of credit card, debit card, or electronic payment deductions is questioned

Mandates the commission retain proof that such written notice was provided to the taxpayer

Credit card statements or financial institution invoices conclusively establish an expenditure was made, and a taxpayer's sworn statement about deductible purpose conclusively establishes the right to claim it (absent clear evidence of fraud)

Declared an emergency measure, effective July 1, 2025