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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 1536 By: Dollens
AS INTRODUCED
An Act relating to revenue and taxation; creating the
Oklahoma Gun Safety Incentive Act; providing
legislative intent; providing definit ions; providing
income tax credit; providing credit shall not be used
to reduce the income tax liability of the taxpayer to
less than zero; requiring proof of purchase;
providing annual cap; requiring Oklahoma Tax
Commission to produce portal; requiring Ok lahoma Tax
Commission and Oklahoma Department of Public Safety
to submit report; requiring Oklahoma Department of
Public Safety to produce list of qualified expenses;
providing for statewide initiative; providing for
codification; and providing an effectiv e date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.901 of Title 68, unless
there is created a duplication in nu mbering, reads as follows:
This act shall be known and may be cited as the "Oklahoma Gun
Safety Incentive Act ".
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SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.902 of Title 68, unless
there is created a duplication in numbering, reads as follows:
It is the intent of the Legislature to promote responsible gun
ownership by providing tax incentives for the purchase of gun safes,
trigger locks, and smart gun technology, ensuring that firear ms are
stored safely and securely.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.903 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section:
1. "Eligible transaction " means a transaction in which a
taxpayer purchases one or more qualified or qualifying expenses from
a recognized retailer or vendor;
2. "Qualified expense" means a gun safe, trigger lock, or smart
gun technology. For the purposes of this paragraph, a gun safe
means a lockable container or v ault designed specifically for the
storage of firearms. For the purposes of this paragraph, a trigger
lock means a device that prevents firearms from being discharged by
securing the trigger mechanism in a locked position. For the
purposes of this paragraph, smart gun technology means a firearm
that is equipped with technology that allows on certain users to
fire the weapon, typically by using biometric authentication such as
fingerprints. The qualifying expense may be new or used so long as
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the qualified expense meets state -approved safety standards,
national safety regulations provided by the National Institute of
Justice, and is in compliance with recognized industry standard s.
Qualified expenses shall not include a gun safe, trigger lock, or
smart gun technology purchased for law enforcement or military
purposes; and
3. "Taxpayer" means a natural person.
B. For taxable years beginning on or after January 1, 202 6,
there shall be allowed as a credit against the tax imposed pursuant
to Section 2355 of T itle 68 of the Oklahoma Statutes equal to
twenty-five percent (25%) of the total cost of the qualified expense
within an eligible transaction, provided such credit shall not
exceed Two Hundred Dollars ($200.00) per taxpayer per tax year.
C. The credit authorized by this section shall not be used to
reduce the income tax liability of the taxpayer to less than zero
(0).
D. The taxpayer shall submit proof of purchase in the form of a
receipt or invoice along with their annual state income tax return
to be eligible to receive the credit described in subsection B of
this section.
E. The tax credit described in subsection B of this section
shall be funded through the general fund, wit h an annual cap of One
Million Dollars ($1,000,000.00).
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F. The Oklahoma Tax Commission shall provide an online
submission portal for individuals to apply for the credit described
in subsection B of this section.
G. The Oklahoma Tax Commission shall prepa re a report regarding
the use of the tax credit authorized by this section and shall
submit the report not later than February 1, 2027, to the Governor,
the Speaker of the Oklahoma House of Representatives and the
President Pro Tempore of the Oklahoma Stat e Senate.
H. The Oklahoma Department of Public Safety shall prepare a
report regarding the tax credit 's impact on firearm safety
authorized by this section and shall submit the report not later
than February 1, 2027 , to the Governor, the Speaker of the Ok lahoma
House of Representatives and the President Pro Tempore of the
Oklahoma State Senate.
I. The Oklahoma Department of Public Safety shall maintain a
list that provides for the qualified expenses as described in
paragraph 2 of subsection A of this section.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.904 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. The state shall launch a statewide initi ative called "Lock &
Protect, Oklahoma!" to promote safe storage and the tax c redit
described in subsection B of Section 3 of this act. The campaign
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will target individuals who may be parents of young children, gun
owners with secured firearms, and first time firearms purchasers.
B. The state shall collaborate with hunting organizations,
shooting ranges, and firearms retailers to provide educational
workshops on safe firearms storage practices. These workshops will
inform the participants of the tax cred it described in this act.
The state may partner with research organizations t o evaluate the
program's effectiveness in reducing gun -related accidents or thefts.
SECTION 5. This act shall become effective January 1, 2026.
60-1-10330 AO 01/13/25