Indiana 2024 Regular Session

Indiana House Bill HB1318

Introduced
1/10/24  

Caption

Tax credit for safe gun storage expenses.

Impact

Effective from July 1, 2024, the bill impacts state law by creating a new chapter in the Indiana Code regarding tax credits specifically for safe gun storage. With the introduction of this credit, there is a clear move towards enhancing gun safety, as it provides a financial benefit to residents who invest in securing their firearms. The bill aims to address concerns related to gun safety within homes, potentially reducing accidents and unauthorized access to firearms.

Summary

House Bill 1318 introduces a tax credit aimed at promoting safe gun storage practices in Indiana. The bill allows taxpayers to receive a credit against their state income tax liability for expenses incurred in safe gun storage. Specifically, the credit is set at 20% of the expenses, capped at $500 for individuals filing a single return and $250 for married couples filing separately. This financial incentive is designed to encourage the use of qualified firearms storage devices such as safes and lockboxes, which restrict access to firearms.

Contention

Despite the favorable intentions of HB 1318, potential points of contention may arise surrounding its implementation and effectiveness. Critics might question whether a tax credit is sufficient to encourage safe practices or whether additional measures should be mandated. Furthermore, discussions around gun control and responsibility could fuel debates regarding whether incentivizing gun storage practices adequately addresses the broader issues of gun violence and safety in the community. Consequently, reactions from various stakeholders, including gun advocacy groups and safety organizations, may influence the bill's perception and success.

Companion Bills

No companion bills found.

Previously Filed As

IN HB1347

Income tax credit for firearms safety expenses.

IN HB1533

Individual tax deductions and credits.

IN SB0174

Indiana historic tax credits.

IN HB1080

Biofuel tax credits.

IN HB1399

Historic rehabilitation tax credit.

IN HB1221

Old home repair tax credit.

IN SB0255

Child and dependent care tax credit.

IN SB0238

Child and dependent care tax credit.

IN SB0478

Historic rehabilitation tax credit.

IN SB0186

Tax credit for employer provided child care.

Similar Bills

No similar bills found.