The House Ways and Means Committee voted on Wednesday to release 100 pages of new evidence that shows Hunter Biden lied under oath to Congress during his Feb. 28 deposition.

The evidence, provided by IRS whistleblowers who probed the first son’s finances, reveals Hunter “indisputably” lied at least three times during his sworn testimony, the panel’s majority said after voting in a closed-door executive session for its release.

Hunter, 54, claimed he was “high or drunk” when sent a threatening text message to the wrong Chinese business associate — but phone records of the WhatsApp message show the associate, Raymond Zhao, responded and “knew exactly” what the president’s son was talking about.

The first son also kept exchanging messages with Zhao after making the threat that he was “sitting” with his father, Joe Biden, leading to more than $5 million in funds going to first family members.

IRS special agent Joseph Ziegler also provided documents to the committee showing that Hunter signed off on and was the “beneficial owner” of a Rosemont Seneca Bohai bank account — despite his testimony that it was not “under my control nor affiliated with me” and he “didn’t even know that there was such a thing” as a corporate secretary of an entity.

“I, Robert Hunter Biden, hereby certify that I am the duly elected, qualified and acting Secretary of Rosemont Seneca Bohai, LLC,” reads the document, which allowed the first son to enter into a contract with Porsche Financial Services.

Hunter also falsely denied that he would help his associates with “any work as it related to visas that they needed” or “pick up the phone and call anybody for a visa.”

In fact, emails obtained by Ways and Means show Hunter, his ex-business partner Devon Archer and other associates trying to secure a visa for the founder of the Ukrainian gas firm Burisma, Mykola Zlochevsky.

“Hunter is checking with Miguel Aleman to see if he can provide cover to Kola on the visa,” Archer wrote in the email, before adding to Burisma associate Vadym Pozharskyi: “please send Hunter an email with all Kola’s passport and visa documents and evidence and copy me. We’ll take it from there.”

“Hunter Biden has shown once again he believes there are two systems of justice in this country — one for his family, and one for everyone else,” said House Ways and Means Chairman Jason Smith (R-Mo.) in a statement. “Not only did Hunter Biden refuse to comply with his initial subpoena until threatened with criminal contempt, but he then came before Congress and lied.”

“Lying during sworn testimony is a felony offense that the Department of Justice has prosecuted numerous individuals for in recent years, and the American people expect the same accountability for the son of the President of the United States,” Smith added. “Hunter Biden’s lies under oath, and obstruction of a congressional investigation into his family’s potential corruption, calls into question other pieces of his testimony. The newly released evidence affirms, once again, the only witnesses who can be trusted to tell the truth in this investigation are the IRS whistleblowers.”