Expands a tax credit for purchases of firearm safety devices (including gun safes and locks) from commercial retailers, incentivizing their use and storage.
"Firearm safety device" means (i) any device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device or (ii) a safe, gun safe, gun case, lock box, or other device that is designed to be or can be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means.
✓ Quote verified word for word in the bill text
FirearmsotherAI label
↑Expands gun accessmodel confidence 70%
Broadens eligibility for the firearm safety device tax credit by replacing the prior requirement of purchasing from a federally licensed dealer with any commercial retailer registered as a dealer under state sales tax law.
"Eligible transaction" means a transaction in which a taxpayer purchases one or more firearm safety devices from a [deleted: dealer that is federally licensed pursuant to 18 U.S.C. § 923] commercial retailer.
✓ Quote verified word for word in the bill text
Filed (completed)
Committee (completed)
Passed one chamber (completed)
Passed both (completed)
Governor (completed)
Law
Stage: Law · step 6 of 6
Last action
2025-03-21: Acts of Assembly Chapter text (CHAP0303)
Why the model tagged it this way: The bill expands a nonrefundable state income tax credit (up to $300 per year) for buying firearm safety devices such as trigger locks and gun safes, which incentivizes secure firearm storage. It also expands eligibility by changing the seller definition from federally licensed firearms dealers to any state-registered commercial retailer, while clarifying that the credit does not apply to firearm purchases themselves. No other listed topics are substantively addressed.
Related bills
HB871Firearms; storage in residence where minor or person prohibited from possessing is present, penalty.↓Restricts gun access↓Restricts gun access Law
SB348Firearms; storage in residence where minor or person prohibited from possessing is present, penalty.↓Restricts gun access↓Restricts gun access Law
HB110Handguns in unattended motor vehicle; definitions, penalty.↓Restricts gun access↓Restricts gun access Law
SB496Handguns in unattended motor vehicle; definitions, penalty.↓Restricts gun access↓Restricts gun access Law
Hearings and calendar
2025-01-21 16:00 · Hearing · House Finance - Subcommittee #2 Committee Hearing House South Subcommittee Room - 210
2025-01-22 00:00 · Hearing · Senate Courts of Justice Hearing Senate Room A, Room 305, General Assembly Building
2025-01-22 00:00 · Hearing · House Finance Committee Hearing House Committee Room B - 205
2025-02-10 00:00 · Hearing · House Finance Committee Hearing House Committee Room B - 205
Votes
Date
Chamber
Motion
Yea-Nay
2025-01-22
S
Reported from Courts of Justice with amendment and rereferred to Finance and Appropriations (10-Y 1-N)
10-1
Passed
2025-01-28
S
Reported from Finance and Appropriations (12-Y 3-N)
12-3
Passed
2025-01-29
S
Constitutional reading dispensed (on 1st reading) (38-Y 0-N)