Louisiana 2023 Regular Session

Louisiana House Bill HB247

Introduced
3/28/23  
Introduced
3/28/23  
Refer
3/28/23  
Refer
3/28/23  
Refer
4/10/23  
Refer
4/10/23  
Report Pass
5/17/23  
Report Pass
5/17/23  
Engrossed
5/24/23  
Engrossed
5/24/23  
Refer
5/25/23  
Refer
5/25/23  
Report Pass
5/29/23  
Report Pass
5/29/23  
Enrolled
6/5/23  
Enrolled
6/5/23  
Chaptered
6/15/23  
Chaptered
6/15/23  

Caption

Establishes a tax credit for purchases of firearm safety devices (EN -$500,000 GF RV See Note)

Impact

The enactment of HB 247 would represent a shift in Louisiana law concerning firearms and safety equipment. The bill effectively allows taxpayers to reduce their overall tax burden when investing in safety devices for firearms, which could lead to increased sales in this market. By promoting the use of safety mechanisms, the bill is seen as a proactive measure in addressing firearm-related incidents, aiming to enhance public safety while also aligning financial incentives with responsible gun ownership practices.

Summary

House Bill 247 establishes a nonrefundable income tax credit designed to encourage the purchase of firearm safety devices. This bill is significant as it aims to promote responsible gun ownership and safety practices by financially incentivizing individuals to acquire devices such as gun safes, lock boxes, and lock cases. The amount of the credit is capped at $500 or the actual purchase cost, whichever is less, and is limited to one credit per taxpayer per year. This program will be applicable for taxable periods initiating on or after January 1, 2023, and will conclude after December 31, 2027.

Sentiment

The sentiment surrounding the bill appears to be generally positive among legislators who advocate for gun safety measures within the state. Supporters argue that the tax credit will contribute to a safer community by encouraging gun owners to invest in safety devices. However, there may also be some contention from opponents who view the promotion of firearm purchases, even with safety stipulations, with skepticism, fearing it could normalize gun ownership further without addressing broader issues of gun violence.

Contention

Notable points of contention may arise from concerns regarding the potential implications of incentivizing firearm ownership through financial credits. Critics might argue that such measures do little to tackle the root causes of gun-related violence and may inadvertently promote the proliferation of firearms in the community, despite safety measures. Discussions in legislative circles will likely debate the effectiveness of this approach in enhancing safety without triggering increased gun access or ownership.

Companion Bills

No companion bills found.

Previously Filed As

LA HB211

Modifies the definition of "eligible transaction" for purposes of the firearm safety device purchase tax credit (EN DECREASE GF RV See Note)

LA HB2387

Income tax, state; firearm safety device tax credit.

LA HB302

Firearm safety device tax credit; definitions.

LA HB1581

Firearm safety device tax credit; defines commercial retailer.

LA HB2595

Firearm safety device tax credit; defines commercial retailer.

LA SB1389

Firearm safety device tax credit; defines commercial retailer.

LA HB35

Firearm safety device tax credit; expands definition of device.

LA HB1128

Income Tax Credit for Firearm Safety Device

LA HB2241

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

LA SB1071

Income tax; providing tax credit for purchase of firearm safety device. Effective date.

Similar Bills

No similar bills found.