Provide income tax credit for firearm suppressors

This bill creates a Montana income tax credit to help offset the cost of federal tax stamps required for purchasing firearm suppressors. The credit is limited to $50 per taxpayer and can only be claimed in the year the tax stamp is purchased, with any unused portion refunded if the taxpayer has no tax liability. The measure is designed to reduce the financial burden of complying with federal regulations on suppressors, which are currently expensive to register. The credit will be available for tax years beginning on or after January 1, 2026, and will expire on December 31, 2027.