Bill

Bill > HB35


VA HB35

Firearm safety device tax credit; expands definition of device.


summary

Introduced
12/18/2023
In Committee
02/26/2024
Crossed Over
02/07/2024
Passed
03/06/2024
Dead
Signed/Enacted/Adopted
04/05/2024

Introduced Session

2024 Regular Session

Bill Summary

Firearm safety device tax credit; definition of firearm safety device. Expands the definition of "firearm safety device" as it relates to the firearm safety device tax credit to include any device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device. The provisions of the bill are effective for taxable years beginning on and after January 1, 2024.

AI Summary

This bill expands the definition of "firearm safety device" as it relates to the existing firearm safety device tax credit. The expanded definition includes any device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device. The bill maintains the existing tax credit of up to $300 for the cost of purchasing one or more firearm safety devices, with a $5 million annual cap on the total credits allowed. The provisions of the bill are effective for taxable years beginning on and after January 1, 2024.

Committee Categories

Budget and Finance, Justice

Sponsors (22)

Last Action

Governor: Acts of Assembly Chapter text (CHAP0522) (on 04/05/2024)

bill text


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