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))