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

This bill establishes a nonrefundable personal income tax credit of up to $150 for individuals who purchase a gun safe for personal use. The credit reduces the amount of state income tax owed but cannot result in a refund if the credit exceeds the tax liability. It directly affects individual taxpayers who buy gun safes, providing a tax benefit for this specific purchase. The policy change creates a new tax incentive without altering firearm regulations or safety standards.