HLS 25RS-491 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 211
BY REPRESENTATIVE MANDIE LANDRY
TAX CREDITS: Modifies the definition of "eligible transaction" for purposes of the
firearm safety device purchase tax credit
1 AN ACT
2To amend and reenact R.S. 47:297.24(A)(1), relative to income tax; to provide relative to
3 the individual income tax credit for purchases of firearm safety devices; to provide
4 for definitions; to provide relative to purchases which qualify taxpayers for the
5 credit; to provide for applicability; to provide for effectiveness; and to provide for
6 related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:297.24(A)(1) is hereby amended and reenacted to read as follows:
9 ยง297.24. Tax credit; purchases of firearm safety devices
10 A. For purposes of this Section, the following terms have the meanings
11 ascribed to them in this Subsection:
12 (1) "Eligible transaction" means a Louisiana sales transaction in which a
13 taxpayer purchases one or more firearm safety devices from a dealer that is federally
14 licensed pursuant to 18 U.S.C. 923 required to collect sales and use tax on the sale
15 of the firearm safety device. An eligible transaction shall not include the purchase
16 of a firearm.
17 * * *
18 Section 2. The provisions of this Act shall apply to taxable periods beginning on or
19after January 1, 2025.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-491 ORIGINAL
HB NO. 211
1 Section 3. This Act shall become effective upon signature by the governor or, if not
2signed by the governor, upon expiration of the time for bills to become law without signature
3by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4vetoed by the governor and subsequently approved by the legislature, this Act shall become
5effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 211 Original 2025 Regular Session Mandie Landry
Abstract: Removes requirement that a dealer be federally licensed for purposes of the
firearm safety device purchase qualifying for an income tax credit.
Present law establishes an income tax credit for purchases, through eligible transactions, of
firearm safety devices. The amount of the credit equals the cost a taxpayer incurs in the
purchase of one or more firearm safety devices in an eligible transaction or $500, whichever
is less.
Present law defines a: "firearm safety device" as a safe, gun safe, gun case, lock box, or other
device that is designed to be or can be used to store a firearm and that is designed to be
unlocked only by means of a key, a combination, or other similar means.
Proposed law retains present law.
Present law defines an "eligible transaction" as a transaction, other than one that includes the
purchase of a firearm, in which a taxpayer purchases one or more firearm safety devices
from a federally licensed dealer.
Proposed law changes present law to define an "eligible transaction" as a La. sales
transaction, other than one that includes the purchase of a firearm, in which a taxpayer
purchases one or more firearm safety devices from a dealer that is required to collect sales
and use tax on the sale of the firearm safety device.
Proposed law applies to taxable periods beginning on or after Jan. 1, 2025.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:297.24(A)(1))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.