Revenue and taxation; income tax; credit; firearm safety devices; effective date.

HB 2241 creates a tax credit for Oklahoma residents who purchase firearm safety devices, such as gun safes, lock boxes, or secure storage cases (but not firearms themselves). The credit covers 50% of the cost, up to $1,000 per year, reducing income tax liability. Unused portions of the credit can carry over for up to five years to offset future tax bills. The bill applies to taxable years beginning January 1, 2026, and cannot reduce tax liability below zero.