Firearms Safety Act

S.788 – Firearms Safety Act

This bill allows an individual taxpayer a new refundable tax credit for the sum of amounts paid for any gun safe and for a concealed carry firearms course or firearm safety course. The bill prohibits any requirement to provide information on firearms owned by the taxpayer.

The bill amends the Internal Revenue Code of 1986 to establish the nonrefundable tax credit.

Sen. Roger Marshall

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