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Committee sends bill clarifying use of bank and credit-card statements in tax audits to the floor
Summary
The Senate Local Government and Taxation Committee voted to forward House Bill 381 with a due-pass recommendation after Representative Kevin Andrus said the bill clarifies that the State Tax Commission must notify taxpayers when bank or credit-card statements are accepted as proof of expenditures in audits.
Representative Kevin Andrus, R‑District 35, introduced House Bill 381 at the Senate Local Government and Taxation Committee meeting on March 20, 2025, saying the measure clarifies a provision passed last year that allows taxpayers to use bank and credit‑card statements as proof of expenditures in State Tax Commission audits.
“This bill is pretty simple,” Representative Andrus said. He told the committee HB381 would make clear that the State Tax Commission must notify individuals when those documents are accepted, because “some individuals were not made aware of that opportunity.”
The committee did not hold extended debate on the bill. Senator Den Hartog moved that HB381 be sent to the floor with a due‑pass recommendation; Senator Taylor seconded the motion. The chair called the question and the motion carried. The committee asked for a volunteer to carry the bill on the Senate floor; Senator Den Hartog agreed to volunteer.
Nut graf: The bill does not change the substance of last year’s change allowing bank or credit‑card statements to be used as proof in audits; it narrows the issue to communication and notice, directing the State Tax Commission to inform taxpayers when that evidence is permissible. The committee advanced HB381 by voice vote to the full Senate with a due‑pass recommendation.
The record contains no amendment, fiscal estimate, or debate over specific statutory language during the committee session. Representative Andrus said he was “happy to answer any questions,” and no questions were raised. The motion to advance the bill was made, seconded, and carried by voice vote; the transcript records only “aye” and “motion carries,” with no roll‑call tally recorded in committee minutes.
Ending: With the committee’s due‑pass recommendation, HB381 will proceed to the full Senate for further consideration and any floor amendments. The transcript does not include an effective date, fiscal note, or any formal vote count beyond the committee’s voice approval.
