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Committee introduces technical fix to allow credit-card statements as audit evidence
Summary
The House Revenue and Taxation Committee introduced RS32626 on March 7, 2025; the RS is framed as a cleanup from last year's House Bill 30 and would ensure the Tax Commission notifies taxpayers that credit-card statements may be used to document transactions during audits.
BOISE — On March 7, 2025, the House Revenue and Taxation Committee introduced RS32626, a cleanup measure tied to last year's House Bill 30 that would clarify documentation options for taxpayers under audit.
Representative Kevin Andrus said RS32626 stems from House Bill 30 from the prior year and would "allow taxpayers in an audit to use credit card statements for proof of transactions." He added the change "just ensures that the tax commission is notifying those taxpayers of that option and opportunity." The bill was described as a technical update to ensure taxpayers are informed of an existing evidentiary option.
Representative Raybould moved to introduce RS32626; the committee voted by voice to introduce the RS and the motion carried. The transcript does not record roll-call tallies or further committee debate, and no hearing or subsequent action was scheduled in the session's record.
The sponsor characterized the RS as a notification and administrative step rather than a substantive change to audit standards. No additional details about implementation timelines or notice mechanisms were provided in the meeting.
Votes at a glance: Motion to introduce RS32626 moved by Representative Raybould and approved by voice vote; explicit vote counts were not provided.
