Overview

  • Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm.

Key provisions

  • Creates credit against personal income tax for cost of criminal history record check required by state law for transfer of firearm.
  • Creates subtraction from taxable income for mileage for travel associated with criminal history record check.
  • Applies to tax years beginning on or after January 1, 2021, and before January 1, 2027.
  • Takes effect on 91st day following adjournment sine die.

Penalties / enforcement

  • No new criminal penalties described in the OLIS summary.

Effective date / timeline

  • Takes effect on 91st day following adjournment sine die.

Exceptions / carve-outs

  • No specific exceptions noted in the OLIS summary.