SB1389
Firearm safety device tax credit; defines commercial retailer.
Summary
As Passed House of Origin. Firearm safety device tax credit; definitions.
Redefines an 'eligible transaction' for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines 'eligible transaction' as one in which a taxpayer purchases one or more ... (More) firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill is identical to HB 2595. (Less)-
Bill History
- 01/13/2025 - Senate: Prefiled and ordered printed; Offered 01-13-2025 25104924D
- 01/13/2025 - Senate: Referred to Committee for Courts of Justice
- 01/22/2025 - Senate: Impact statement from TAX (SB1389)
- 01/22/2025 - Senate: Reported from Courts of Justice with amendment and rereferred to Finance and Appropriations (10-Y 1-N)
- 01/22/2025 - Senate: Rereferred to Finance and Appropriations
- 01/28/2025 - Senate: Reported from Finance and Appropriations (12-Y 3-N)
- 01/29/2025 - Senate: Rules suspended
- 01/29/2025 - Senate: Constitutional reading dispensed (on 1st reading) (38-Y 0-N)
- 01/29/2025 - Senate: Passed by for the day
- 01/30/2025 - Senate: Read second time
- 01/30/2025 - Senate: Reading of amendment waived
- 01/30/2025 - Senate: Courts of Justice Amendment agreed to
- 01/30/2025 - Senate: Engrossed by Senate as amended
- 01/30/2025 - Senate: Printed as engrossed 25104924D-E
- 01/31/2025 - Senate: Read third time and passed Senate (40-Y 0-N)
- 02/06/2025 - House: Placed on Calendar
- 02/06/2025 - House: Read first time
- 02/06/2025 - House: Referred to Committee on Finance
- 02/06/2025 - Senate: Impact statement from TAX (SB1389)
- 02/06/2025 - House: Placed on Finance Agenda
- 02/10/2025 - House: Reported from Finance (20-Y 0-N)
- 02/12/2025 - House: Read second time
- 02/13/2025 - House: Read third time
- 02/13/2025 - House: Passed House (96-Y 0-N)
- 02/18/2025 - Senate: Enrolled
- 02/18/2025 - Senate: Bill text as passed Senate and House (SB1389ER)
- 02/18/2025 - Senate: Impact statement from TAX (SB1389)
- 02/18/2025 - House: Signed by Speaker
- 02/20/2025 - Senate: Signed by President
- 03/03/2025 - Senate: Enrolled Bill Communicated to Governor on March 3, 2025
- 03/03/2025 - Governor's Action Deadline 11:59 p.m., March 24, 2025
- 03/21/2025 - Approved by Governor-Chapter 303 (Effective 07/01/25)
- 03/21/2025 - Acts of Assembly Chapter text (CHAP0303)
