Revenue and taxation; creating the Oklahoma Gun Safety Incentive Act; income tax credit; Oklahoma Tax Commission; Oklahoma Department of Public Safety; initiative; effective date.

HB 1536 creates an income tax credit for Oklahoma residents who purchase qualifying gun safety equipment, including gun safes, trigger locks, and smart gun technology. The credit covers 25% of the purchase cost, up to $200 per taxpayer annually, with an annual funding cap of $1 million. Taxpayers must submit proof of purchase with their tax return, and the Oklahoma Tax Commission and Department of Public Safety will track usage and safety impacts through annual reports. The bill also establishes a "Lock & Protect, Oklahoma!" public awareness campaign to promote safe storage and the tax credit.