AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.

This bill creates a nonrefundable tax credit of up to $150 against personal income tax for individuals who purchase a gun safe for personal use in their home. It directly affects taxpayers who buy gun safes, allowing them to reduce their tax liability by up to $150 per purchase. The credit is limited to the amount of tax owed and cannot result in a refund, meaning it only offsets tax due, not providing cash back. The bill does not impose new requirements on gun safety or alter firearm regulations.