The serving president is also accused of engaging in corrupt foreign business dealing with his son Hunter Biden and Ukrainian energy company Burisma.
Comer has said no one had had any contact with an alleged key source in his Biden investigation for least three years.
In May, Comer released a memo that did not provide any specific details of any corruption involving the president.
Speaking to Hannity, Comer said that the tapes came from an oligarch who is a high-ranking member or owner of Burisma.
He added that the tape is alleged to show Joe Biden accepting a multimillion dollar bribe, which the president used "as an insurance policy.".
Comer previously told Fox News' Maria Bartiromo that they "can't track down" a key informant in the Biden investigation.
It alleged that the Biden family "coerced" a foreign national to pay them $10 million in bribes, citing an unnamed FBI source. »
