Senate hears bill to offer tax credit for gun safes; sponsor frames measure as a tool to reduce unintentional shootings and suicides

Senate Bill 531, carried by Senator Andrea Olsen (D‑Missoula), would create a refundable individual credit to encourage purchase of qualifying gun safes and other secure storage devices. Olsen told the Senate Taxation Committee the proposal is meant as a practical tool to improve safe storage practices and reduce deaths and injuries that occur when people gain access to someone else’s firearm.

Olsen opened the hearing by citing what she described as a key statistic that motivated the bill: "75% of all gun deaths are caused by someone getting a hold of somebody else's gun," and said the legislation "is a tool to help people keep their guns safe." The bill establishes technical minimums for qualifying safes and proposes a $300 refundable credit to offset part of the purchase cost. The sponsor said the intent is to lower a financial barrier for households that cannot otherwise afford an adequate safe.

Proponents: Witnesses supporting the bill included representatives of Truth to Power, Montana Farmers Union (separate testimony), the Montana National Guard Association and the American Legion, who framed the proposal as a measure that could reduce veteran suicide and prevent tragic household incidents.

Opponents and concerns: The Montana Society of CPAs testified they "reluctantly oppose" the bill, not on the policy goal but on using the tax code as the delivery mechanism. Executive Director Allen Lloyd said the society is "not opposed to the state supporting gun safety," but questioned whether the Department of Revenue would need extra staff and whether receipts and model numbers for many safes would require administrative review.

Implementation and fiscal questions: Department of Revenue staff (Brian Olson and Aaron McNay) said administration could be handled with receipts and model numbers; staff indicated the department may be able to manage initial claims within existing resources but could need additional resources if uptake is much higher than projected. McNay said the fiscal note uses an assumed 1% participation rate among eligible Montana households and that other states' experience varies: he cited Virginia reporting roughly $300,000 in claimed credits with about 1,100 taxpayers in the first reporting year; earlier reports from other states showed a range of first‑year cost outcomes.

Cost and design details: Sponsor and committee members discussed qualifying products and program design. Olsen and several senators noted many smaller trigger locks are already available free or at low cost in many communities; the bill focuses on safes and devices meeting the statutory specifications. Committee members asked whether the measure is a one‑time $300 credit or an annual $300 credit; the sponsor said the intent was to encourage purchase (one‑time), but the bill's drafted language and committee discussion indicated the statute could be read to allow $300 per year in some scenarios. Department staff noted the fiscal note phases in costs on the assumption of gradually increasing use as awareness grows.

Closing: Olsen said she is open to working with the committee on parameters and expressed willingness to modify shape and scope if needed. The committee did not vote on the bill in this hearing; the formal fiscal note and further testimony will be available at subsequent committee consideration.