Georgia CommonsHB 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 LegiScan holds.
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.”
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-045)
- Matt Reeves (R, HD-099)
- Scott Hilton (R, HD-048)
- Deborah Silcox (R, HD-053)
- Sandy Donatucci (R, HD-105)
- Jason Anavitarte (R, SD-031)
Votes
- House voteMarch 4, 2025
165 yea, 8 nay (2 not voting, 5 absent)
- Senate voteApril 2, 2025
31 yea, 24 nay (0 not voting, 1 absent)
Topics
- gun safety training
- tax credits
- firearm laws
- Georgia income tax