Overview
- Establishes tax incentives to offset costs related to firearm transfer background checks and travel.
Key provisions
- Creates a personal income tax credit for the cost of a criminal history record check required for a firearm transfer.
- Creates a subtraction from taxable income for mileage associated with completing a background check.
- Applies to specific tax years and sunsets after a set period.
Penalties / enforcement
- No new criminal penalties described in the OLIS summary.
- Enforcement occurs through tax administration and eligibility verification.
Effective date / timeline
- Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
- Takes effect on the 91st day following adjournment sine die.
Exceptions / carve-outs
- Limited to costs related to background checks required by state law for firearm transfers.