TAXATION – Amends existing law to require the State Tax Commission to provide certain notices to taxpayers regarding the substantiation of deductible expense.

Reported Signed by Governor on March 31, 2025 Session Law Chapter 224 Effective: 07/01/2025

Delivered to Governor at 3:30 p.m. on March 26, 2025

Returned Signed by the President; Ordered Transmitted to Governor

Signed by President; returned to House

Received from the House enrolled/signed by Speaker

Reported Enrolled; Signed by Speaker; Transmitted to Senate

Returned from Senate Passed; to JRA for Enrolling

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

Read second time; filed for Third Reading

Reported out of Committee with Do Pass Recommendation; Filed for second reading

Introduced, read first time; referred to: Local Government & Taxation

Received from the House passed; filed for first reading

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

Read second time; Filed for Third Reading

Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

Reported Printed and Referred to Revenue & Taxation

Introduced, read first time, referred to JRA for Printing