SB 1434 - Washington, Barbara
Authorizes a tax credit for certain firearm safety training courses
Bill Details
Sponsor
LR Number
6023S.01I
Title
SB 1434
House Handler
N/A
Journal Page
Effective Date
August 28, 2026
Current Status
Second Read and Referred S Transportation, Infrastructure and Public Safety Committee
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SB 1434 - This act authorizes a tax credit for one hundred percent of the costs incurred by a taxpayer for enrolling the taxpayer's qualified youth in a qualified firearm safety course, as such terms are defined in the act. No tax credit shall exceed $100 per eligible youth per tax year. Tax credits authorized by the act shall be refundable, and shall not be transferred, sold, or assigned.
A taxpayer shall submit documentation to the Department of Public Safety verifying completion of a course, as well as all incurred costs. The Department shall maintain a list of qualifying courses on its website.
This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly.
JOSH NORBERG