Georgia lawmakers approve $300 tax credit for firearm storage devices and training courses

On February 19, 2025, the Georgia House of Representatives introduced House Bill 79, a legislative proposal aimed at promoting firearm safety through financial incentives. The bill seeks to provide individual taxpayers with a tax credit for expenses related to the purchase of secure firearm storage devices and the cost of firearm safe handling instructional courses.

Key provisions of House Bill 79 define "eligible expenses" as costs incurred by taxpayers for acquiring firearm secure storage devices—such as gun safes and locks—and for attending a minimum two-hour instructional course on safe firearm handling. The bill stipulates that taxpayers can receive a credit against their state income tax for these expenses, capped at $300 or the total amount of eligible expenses, whichever is lower. Additionally, the total amount of tax credits issued under this bill is limited to $10 million per year.

The introduction of House Bill 79 has sparked discussions among lawmakers and advocacy groups. Proponents argue that the bill addresses critical issues of gun safety and responsible ownership, particularly in light of rising concerns over firearm-related accidents and incidents. They believe that incentivizing safe storage and education can lead to a decrease in such occurrences.

Conversely, opponents of the bill express concerns regarding its potential implications. Some argue that the financial incentives may not effectively address the root causes of gun violence and that the bill could be seen as a way to promote firearm ownership rather than prioritize public safety. There are also discussions about the adequacy of the proposed tax credit in significantly impacting firearm safety practices among the general population.

The economic implications of House Bill 79 could be notable, as it may encourage increased sales of firearm safety products and training courses, potentially benefiting local businesses in the firearms and safety training sectors. However, the bill's effectiveness in achieving its intended safety outcomes remains a point of contention among experts and lawmakers.

As the legislative process unfolds, House Bill 79 will likely undergo further debates and possible amendments. Stakeholders from various perspectives are expected to weigh in as the bill moves through committee reviews and discussions in the House. The outcome of this bill could set a precedent for future legislation concerning firearm safety and ownership in Georgia.