Vote Smart's Synopsis:

Vote to pass a bill that establishes tax incentives to buy gun safes, gun locks, or gun training courses in Georgia.

Highlights:

• Establishes a tax credit for certain eligible expenses incurred for firearm safe handling instructional courses and firearm secure storage devices and specifies an aggregate annual cap (Sec. 1-2).

• Prohibits the creation of certain lists or databases related to these tax credits (Sec. 1-2).

• Specifies that the provisions of this bill shall take effect beginning January 1, 2026, and any previous legislation found in conflict shall be repealed (Sec. 3-4).

Full Bill Text