California 2023-2024 Regular Session

California Assembly Bill AB2861

Introduced
2/15/24  
Refer
3/18/24  
Report Pass
3/18/24  
Report Pass
3/18/24  
Refer
3/19/24  
Refer
3/19/24  
Refer
4/8/24  

Caption

Personal income tax: credit: gun safe.

Impact

The introduction of AB 2861 will amend the Revenue and Taxation Code by allowing a tangible benefit for individuals purchasing gun safes, thereby encouraging responsible firearm ownership. It seeks to lower the incidence of accidental gunshot wounds, particularly among children, by incentivizing families to securely store firearms. The legislation is expected to take effect immediately as a tax levy, which reflects its urgency in addressing firearm safety.

Summary

Assembly Bill No. 2861, introduced by Assembly Member Wallis, aims to provide a tax credit for the purchase of gun safes in California. The bill proposes that for taxable years from January 1, 2025, to January 1, 2030, taxpayers may claim a credit of up to $300 against personal income taxes for purchasing a gun safe intended for residential use. This initiative is framed within the context of promoting safe firearm storage, anticipating a positive impact on gun safety across the state.

Sentiment

The sentiment surrounding the bill appears to focus on public safety, with supporters advocating for increased liability on gun owners to protect children and prevent accidents. There seems to be a consensus on the need for measures that foster responsible gun ownership practices. However, some potential criticisms may emerge regarding the effectiveness of tax credits as a means to change behavior in the context of gun safety.

Contention

Notable points of contention may arise regarding the broad acceptance of the bill's provisions. While the bill lays out clear objectives aimed at reducing the risks associated with unsecured firearms, debates may center around the adequacy of the financial incentives provided by the proposed tax credit. Additionally, the requirement that the gun safe must meet specific standards could lead to discussions about accessibility and affordability for low-income families.

Companion Bills

No companion bills found.

Similar Bills

CA AB2493

Income tax credits: research credit.

CA AB1206

Income tax credits: leased or rented property: persons receiving housing services or assistance.

CA AB834

Income tax credits: leased or rented property: persons receiving housing services or assistance.

CA AB1861

Tax credit: hiring: foster care.

CA SB935

Personal Income Tax Law: Corporation Tax Law: credits: educator housing.

CA AB1703

Residential real property: sale of rental properties: right of first offer.

CA SB710

Sale of excess state highway property: State Highway Route 710 Terminus.

CA SB1454

Department of Transportation: sale of excess state highway property.