Firearm Safety Incentives

Removed the $50 nonrefundable income tax credit for firearm safety device purchases that was available to individuals between January 1, 2025 and January 1, 2028

Added an annual one-week sales tax holiday for firearm safety and storage devices instead of a multi-year income tax credit program

Removed the sunset provision that would repeal the income tax credit on July 1, 2028

Changed the tax mechanism from income tax credit to sales tax exemption, affecting different tax systems and consumer eligibility

Added definitions for telecommunications services (800, 900 services) and admission/user fees that were not present in the original version

Changed the primary definition focus from firearm safety devices in income tax context to broader sales tax definitions including telecommunications services