Georgia CommonsHouse · Engrossed · 2025-2026 Regular Session
HB 79: Firearm Safe Handling and Secure Storage Tax Credit Act; enact
Last action March 27, 2026 · Senate Committee Favorably Reported By Substitute
HB 79 would create a Georgia income tax credit of up to $300 for people who pay for a firearm safe handling course, capped at $10 million statewide per year, starting in 2027.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the bill and are not part of it. Quote the text, not the summary. The stored text is the Comm Sub version, the latest the General Assembly's website lists.
In plain language
Georgia currently offers no tax credit for firearm safety training. HB 79 would add a new section to Georgia's tax code creating an income tax credit for individual taxpayers who pay for an in-person firearm safe handling instructional course lasting at least two hours. The credit equals the taxpayer's actual course costs or $300, whichever is less, and cannot exceed the taxpayer's total tax bill; unused amounts cannot be carried forward or applied to past years. Taxpayers must apply to the Georgia Department of Revenue for preapproval before claiming the credit, and approvals are granted first-come, first-served until a $10 million annual statewide cap is reached. The bill bars anyone from creating lists of people who apply for or receive the credit, except as needed to administer it. Taxpayers must keep receipts for three years. The credit would take effect January 1, 2027, and automatically repeal on December 31, 2031.
What the bill does
- Creates a new Georgia income tax credit (O.C.G.A. § 48-7-29.11A) covering the cost of a firearm safe handling course, up to $300 per taxpayer.
- Caps total statewide credits at $10 million per year, awarded first-come, first-served through Department of Revenue preapproval.
- Requires taxpayers to apply for preapproval specifying the tax year and get approved within 30 days if funds remain available.
- Bars the credit from exceeding a taxpayer's tax liability and prohibits carrying unused credit forward or back to other years.
- Prohibits creating any list or database of people who applied for or received the credit, except for administering the program.
- Sets the credit to automatically expire (sunset) on December 31, 2031, unless renewed by future legislation.
Who it affects
Individual Georgia taxpayers who take firearm safe handling courses, firearm safety instructors and training businesses, and the Georgia Department of Revenue, which must build a preapproval application system and track the $10 million annual cap.
Why it matters
Georgians who take a qualifying two-hour firearm safety course could recoup up to $300 in state income tax, but only if they apply for preapproval before the annual $10 million statewide pool runs out, meaning timing could determine who actually benefits.
Key provisions
- Section 1 names the law the 'Firearm Safe Handling Tax Credit Act.'
- Section 2 defines 'eligible expenses,' 'firearm,' and 'firearm safe handling instructional course' as at least two hours of in-person training.
- Section 2(b) sets the credit at the lesser of actual costs or $300, with a $10 million aggregate annual cap.
- Section 2(c) requires Department of Revenue preapproval, processed within 30 days on a first-come, first-served basis, denying further applications once funds run out.
- Section 2(d) requires taxpayers to keep receipts for three years for review by the commissioner.
- Section 2(e) prohibits the credit from exceeding tax liability and bars carrying it forward or back.
- Section 2(f) prohibits creating lists of applicants or recipients except for administering the credit.
- Section 2(h) sets automatic repeal of the credit on December 31, 2031; Section 3 sets the effective date as January 1, 2027.
From the bill
“No person shall create any list of names regarding persons who have applied for or have been allowed a tax credit pursuant to this Code section except for purposes necessary to the administration of such credit.”
“In no event shall the aggregate limit of tax credits allowed under this Code section for any year exceed $10 million.”
“This Code section shall stand repealed and reserved on December 31, 2031.”
Discussed in meetings (7)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
Senate Finance Committee, February 2, 2026
From 0:31:02 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The presenter said HB 79 would offer an annual state income-tax credit of up to $300 for firearm training and safe-storage devices. The presenter argued that newer firearm owners may need training and secure storage that prevents access by children or thieves while keeping firearms accessible. Presenting a substitute, the presenter described a $10 million annual limit, a five-year program, Department of Revenue preapproval, and a prohibition on creating a list of applicants. The presenter also described a four-day state sales-tax holiday beginning on the second Friday in October for firearms, ammunition, gun safes and other safe-storage devices, citing support for self-defense and hunting. One committee member questioned whether adding credits would work against efforts to reduce or eliminate income taxes. The presenter replied that the program was temporary and income-tax credits would have no value if that tax ended. Another member asked how taxpayers would claim the credit. The presenter said taxpayers would apply for approval and claim only qualifying expenses supported by receipts on their returns. The committee approved the bill unanimously.
Senate Rules Committee, March 19, 2026
From 0:48:44 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair called up the bill during a review of remaining measures. A committee member described it only as concerning safe storage. No further discussion or scheduling decision was recorded.
Senate Rules Committee, March 20, 2026
From 0:39:37 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: During the consideration-list review, members identified the bill as a safe-handling tax credit measure and discussed who would carry it. A member later selected it for the floor calendar. The committee unanimously approved the calendar containing the bill, without discussing its provisions further.
Senate floor session, March 23, 2026 (legislative day 36)
From 2:31:15 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (Senate Third Read)
Summary by Georgia Commons: The clerk read HB 79 and a Finance Committee substitute. The original caption described tax credits for firearm safety courses and secure storage devices. The substitute’s caption described a safety-course credit and a four-day annual sales-tax exemption for firearms, ammunition, gun safes and related accessories. The clerk noted a fiscal note and a minority report. Before any substantive presentation or debate, the majority leader moved to return the bill to the Rules Committee. The motion passed without objection.
Senate Rules Committee, March 25, 2026
From 0:06:00 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair described HB 79 as a gun storage tax credit bill. A member asked how the substitute differed from the version considered on the floor. Speakers initially gave conflicting explanations about whether it retained safe storage provisions and removed a four-day gun and ammunition sales tax holiday. The chair temporarily designated the discussion as a hearing only. Later, another member clarified that the substitute retained the safe storage tax credit and language preventing a list from being kept, while removing the sales tax holiday. The chair restored the bill for action, and the committee approved it by substitute on a voice vote.
Status timeline
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Recommitted (Senate)
- Senate Third Read (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Recommitted (Senate)
- Senate Taken from Table (Senate)
- Senate Tabled (Senate)
- Senate Engrossed (Senate)
Show full history (17 actions)
- Senate Read Second Time (Senate)
- Senate Committee Favorably Reported By Substitute (Senate)
- Senate Read and Referred (Senate)
- House Passed/Adopted By Substitute (House)
- House Third Readers (House)
- House Committee Favorably Reported By Substitute (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Mark Newton (R, HD-127)
- Sharon Cooper (R, HD-45)
- Matt Reeves (R, HD-99)
- Scott Hilton (R, HD-48)
- Deborah Silcox (R, HD-53)
- Sandy Donatucci (R, HD-105)
- Jason Anavitarte (R, SD-31)
Votes
- House voteMarch 4, 2025
165 yea, 8 nay (2 not voting, 5 excused)
- Senate voteApril 2, 2025
31 yea, 24 nay (0 not voting, 1 excused)
Topics
- gun safety training
- tax credits
- firearm laws
- Georgia income tax