Virginia 2023 Regular Session

Virginia House Bill HB2387

Introduced
1/16/23  
Refer
1/16/23  
Report Pass
2/1/23  
Refer
2/1/23  
Report Pass
2/3/23  
Engrossed
2/6/23  
Refer
2/8/23  
Report Pass
2/13/23  
Report Pass
2/14/23  
Engrossed
2/15/23  
Engrossed
2/15/23  
Enrolled
2/20/23  
Chaptered
3/22/23  

Caption

Income tax, state; firearm safety device tax credit.

Impact

The passage of HB 2387 is expected to influence state tax law by creating a specific tax benefit for purchasers of firearm safety devices. This addition to the Virginia Code aims to encourage safer gun storage practices, which proponents argue will lead to reduced incidents of accidental shootings and unauthorized firearm access. By creating a tax credit for such devices, the law seeks to make them more financially accessible, thereby potentially increasing their use among gun owners in the state.

Summary

House Bill 2387 introduces a tax credit aimed at promoting the purchase of firearm safety devices in Virginia. The bill allows taxpayers to claim a nonrefundable credit of up to $300 for eligible transactions related to firearm safety devices, which include safes, lock boxes, and other storage solutions designed to safely secure firearms. The program is set to run for taxable years starting January 1, 2023, until January 1, 2028, with credits capped at a total of $5 million per year. This initiative is intended to provide an incentive for responsible gun ownership and enhance public safety.

Sentiment

The sentiment surrounding HB 2387 is largely supportive among gun rights advocates and safety organizations. Proponents view the tax credit as a positive step towards encouraging responsible firearm ownership and safety practices. However, there could be contention among groups that criticize such measures, arguing that they may not address deeper issues related to gun safety and violence. The variety of perspectives suggests a recognition of the importance of responsible gun ownership while also highlighting differing opinions on the effectiveness of financial incentives.

Contention

Notable points of contention within discussions around HB 2387 may stem from differing views on the role of legislation in addressing firearm safety. Critics might argue that while financial incentives are beneficial, they do not sufficiently tackle the broader societal issues linked to gun violence. Furthermore, concerns could emerge about adequately funding the tax credit program, given its $5 million annual cap, which may raise questions regarding its sustainability and efficacy in promoting broader safety measures across the state.

Companion Bills

No companion bills found.

Previously Filed As

VA HB2595

Firearm safety device tax credit; defines commercial retailer.

VA SB1389

Firearm safety device tax credit; defines commercial retailer.

VA HB1581

Firearm safety device tax credit; defines commercial retailer.

VA HB302

Firearm safety device tax credit; definitions.

VA HB35

Firearm safety device tax credit; expands definition of device.

VA HB945

Firearm safety device; expands definition of device.

VA HB1128

Income Tax Credit for Firearm Safety Device

VA HB2241

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

VA HB250

Income Tax - Credit for Firearm Safety Devices

VA HB247

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

Similar Bills

No similar bills found.