Provide tax credit for purchase of a firearm safe

This Montana bill creates a refundable tax credit of up to $300 for taxpayers who purchase a firearm safe, allowing them to claim the full purchase price as a credit against their state income tax. To qualify, the safe must meet specific security standards, including a drill-resistant lock with at least 10,000 combinations, reinforced steel construction, and certification from a nationally recognized testing laboratory. The legislation also adds this new tax credit to a list of other credits that must be reviewed by the revenue interim committee every eight years to assess their effectiveness and impact.