Georgia 2023-2024 Regular Session

Georgia House Bill HB971

Introduced
1/22/24  
Report Pass
2/16/24  
Introduced
1/22/24  
Report Pass
2/21/24  
Report Pass
2/16/24  
Engrossed
2/27/24  
Report Pass
2/21/24  
Refer
2/29/24  
Engrossed
2/27/24  
Report Pass
3/14/24  
Refer
2/29/24  

Caption

Firearm Safe Handling and Secure Storage Tax Credit Act; enact

Impact

This bill is intended to incentivize firearm owners to invest in safe storage solutions and undergo training that may contribute to a reduction in gun-related accidents and unauthorized access. By defining eligible expenses clearly, the bill seeks to promote responsible firearm ownership and safety awareness in the community. This addition to the tax code reflects an effort to enhance public safety while also supporting gun rights through financial incentives.

Summary

House Bill 971, officially titled the 'Firearm Safe Handling and Secure Storage Tax Credit Act', aims to amend Georgia's income tax laws to offer a tax credit for certain expenses related to firearm safety. Specifically, eligible expenses include the purchase of secure storage devices for firearms and costs associated with firearm safe handling instructional courses. The maximum allowable credit is $300 per taxpayer, but the total amount of credits issued in any given year is capped at $10 million.

Sentiment

The sentiment surrounding HB 971 appears to be supportive among advocates for gun safety, as the bill encourages responsible ownership practices. Proponents argue that providing financial assistance for safety measures is a progressive step toward reducing firearm-related incidents. However, there may be reservations among some lawmakers and community members who believe that such measures do not address more systemic issues related to gun violence.

Contention

Notable points of contention regarding the bill could arise from differing perspectives on gun control and safety. Critics may argue that it indirectly promotes firearm ownership without adequately addressing underlying issues related to gun violence. Moreover, the stipulation of a tax credit being available only once in a lifetime per taxpayer may limit its effectiveness as an ongoing incentive. The bill’s automatic repeal on December 31, 2030, also raises questions regarding its long-term commitment to supporting firearm safety in the state.

Companion Bills

No companion bills found.

Previously Filed As

GA HB79

Firearm Safe Handling and Secure Storage Tax Credit Act; enact

GA HB2

Safe Storage Tax Credit Act; enact

GA HB855

Safe Storage Tax Credit Act; enact

GA SB189

Authorize tax credit for handgun training and firearms storage

GA SB96

Authorize tax credit for handgun training and firearms storage

GA HB235

Authorize tax credit for handgun training and firearms storage

GA HB1347

Income tax credit for firearms safety expenses.

GA HB1144

Income tax credit for firearms safety expenses.

GA HB330

Authorize sales tax holiday for firearm safety, storage devices

GA HB1597

Tax credit for safe gun storage expenses.

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