Provide income tax credit for firearm suppressors

HB 854 would have established a refundable income tax credit for Montana taxpayers who purchase a federal firearm suppressor tax stamp. The credit aimed to offset the cost of one such stamp, providing up to $50 or the actual stamp cost, whichever was less. This credit would have been available in the tax year the stamp was purchased, starting January 1, 2026, and terminating December 31, 2027. The bill's stated purpose was to encourage citizen safety by helping to prevent long-term hearing damage.