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28	28	STATE OF OKLAHOMA
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30	30	1st Session of the 60th Legislature (2025)
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32	32	HOUSE BILL 1536 By: Dollens
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38	38	AS INTRODUCED
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40	40	An Act relating to revenue and taxation; creating the
41	41	Oklahoma Gun Safety Incentive Act; providing
42	42	legislative intent; providing definit ions; providing
43	43	income tax credit; providing credit shall not be used
44	44	to reduce the income tax liability of the taxpayer to
45	45	less than zero; requiring proof of purchase;
46	46	providing annual cap; requiring Oklahoma Tax
47	47	Commission to produce portal; requiring Ok lahoma Tax
48	48	Commission and Oklahoma Department of Public Safety
49	49	to submit report; requiring Oklahoma Department of
50	50	Public Safety to produce list of qualified expenses;
51	51	providing for statewide initiative; providing for
52	52	codification; and providing an effectiv e date.
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60	60	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
61	61	SECTION 1. NEW LAW A new section of law to be codified
62	62	in the Oklahoma Statutes as Section 2357.901 of Title 68, unless
63	63	there is created a duplication in nu mbering, reads as follows:
64	64	This act shall be known and may be cited as the "Oklahoma Gun
65	65	Safety Incentive Act ".
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92	92	SECTION 2. NEW LAW A new section of law to be codified
93	93	in the Oklahoma Statutes as Section 2357.902 of Title 68, unless
94	94	there is created a duplication in numbering, reads as follows:
95	95	It is the intent of the Legislature to promote responsible gun
96	96	ownership by providing tax incentives for the purchase of gun safes,
97	97	trigger locks, and smart gun technology, ensuring that firear ms are
98	98	stored safely and securely.
99	99	SECTION 3. NEW LAW A new section of law to be codified
100	100	in the Oklahoma Statutes as Section 2357.903 of Title 68, unless
101	101	there is created a duplication in numbering, reads as follows:
102	102	A. As used in this section:
103	103	1. "Eligible transaction " means a transaction in which a
104	104	taxpayer purchases one or more qualified or qualifying expenses from
105	105	a recognized retailer or vendor;
106	106	2. "Qualified expense" means a gun safe, trigger lock, or smart
107	107	gun technology. For the purposes of this paragraph, a gun safe
108	108	means a lockable container or v ault designed specifically for the
109	109	storage of firearms. For the purposes of this paragraph, a trigger
110	110	lock means a device that prevents firearms from being discharged by
111	111	securing the trigger mechanism in a locked position. For the
112	112	purposes of this paragraph, smart gun technology means a firearm
113	113	that is equipped with technology that allows on certain users to
114	114	fire the weapon, typically by using biometric authentication such as
115	115	fingerprints. The qualifying expense may be new or used so long as
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142	142	the qualified expense meets state -approved safety standards,
143	143	national safety regulations provided by the National Institute of
144	144	Justice, and is in compliance with recognized industry standard s.
145	145	Qualified expenses shall not include a gun safe, trigger lock, or
146	146	smart gun technology purchased for law enforcement or military
147	147	purposes; and
148	148	3. "Taxpayer" means a natural person.
149	149	B. For taxable years beginning on or after January 1, 202 6,
150	150	there shall be allowed as a credit against the tax imposed pursuant
151	151	to Section 2355 of T itle 68 of the Oklahoma Statutes equal to
152	152	twenty-five percent (25%) of the total cost of the qualified expense
153	153	within an eligible transaction, provided such credit shall not
154	154	exceed Two Hundred Dollars ($200.00) per taxpayer per tax year.
155	155	C. The credit authorized by this section shall not be used to
156	156	reduce the income tax liability of the taxpayer to less than zero
157	157	(0).
158	158	D. The taxpayer shall submit proof of purchase in the form of a
159	159	receipt or invoice along with their annual state income tax return
160	160	to be eligible to receive the credit described in subsection B of
161	161	this section.
162	162	E. The tax credit described in subsection B of this section
163	163	shall be funded through the general fund, wit h an annual cap of One
164	164	Million Dollars ($1,000,000.00).
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191	191	F. The Oklahoma Tax Commission shall provide an online
192	192	submission portal for individuals to apply for the credit described
193	193	in subsection B of this section.
194	194	G. The Oklahoma Tax Commission shall prepa re a report regarding
195	195	the use of the tax credit authorized by this section and shall
196	196	submit the report not later than February 1, 2027, to the Governor,
197	197	the Speaker of the Oklahoma House of Representatives and the
198	198	President Pro Tempore of the Oklahoma Stat e Senate.
199	199	H. The Oklahoma Department of Public Safety shall prepare a
200	200	report regarding the tax credit 's impact on firearm safety
201	201	authorized by this section and shall submit the report not later
202	202	than February 1, 2027 , to the Governor, the Speaker of the Ok lahoma
203	203	House of Representatives and the President Pro Tempore of the
204	204	Oklahoma State Senate.
205	205	I. The Oklahoma Department of Public Safety shall maintain a
206	206	list that provides for the qualified expenses as described in
207	207	paragraph 2 of subsection A of this section.
208	208	SECTION 4. NEW LAW A new section of law to be codified
209	209	in the Oklahoma Statutes as Section 2357.904 of Title 68, unless
210	210	there is created a duplication in numbering, reads as follows:
211	211	A. The state shall launch a statewide initi ative called "Lock &
212	212	Protect, Oklahoma!" to promote safe storage and the tax c redit
213	213	described in subsection B of Section 3 of this act. The campaign
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240	240	will target individuals who may be parents of young children, gun
241	241	owners with secured firearms, and first time firearms purchasers.
242	242	B. The state shall collaborate with hunting organizations,
243	243	shooting ranges, and firearms retailers to provide educational
244	244	workshops on safe firearms storage practices. These workshops will
245	245	inform the participants of the tax cred it described in this act.
246	246	The state may partner with research organizations t o evaluate the
247	247	program's effectiveness in reducing gun -related accidents or thefts.
248	248	SECTION 5. This act shall become effective January 1, 2026.
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250	250	60-1-10330 AO 01/13/25

Oklahoma 2025 Regular Session

Oklahoma House Bill HB1536 Compare Versions