---
title: HB 79. Firearm Safe Handling and Secure Storage Tax Credit Act; enact
collection: bills
id: 2025-2026/hb79
cite_as: HB 79, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb79
md_url: https://georgiacommons.org/bills/2025-2026/hb79.md
text_url: https://georgiacommons.org/bills/2025-2026/hb79/text
source_url: https://www.legis.ga.gov/legislation/69411
date: 2026-03-27
status: engrossed
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 1246
omitted_url: https://georgiacommons.org/bills/2025-2026/hb79.md?full=1
bill_number: HB 79
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-03-04
last_action: Senate Committee Favorably Reported By Substitute
sponsors:
- Mark Newton
- Sharon Cooper
- Matt Reeves
- Scott Hilton
- Deborah Silcox
- Sandy Donatucci
- Jason Anavitarte
text_version: Comm Sub
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB79/2025
upstream_id: 1926416
summaries_model: claude-sonnet-5
topic_tags:
- gun safety training
- tax credits
- firearm laws
- Georgia income tax
---
# HB 79. Firearm Safe Handling and Secure Storage Tax Credit Act; enact
## Text
The Senate Committee on Rules offered the following
substitute to HB 79:
A BILL TO BE ENTITLED
AN ACT
To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and
taxation, so as to provide for a tax credit for certain eligible expenses incurred for firearm
safe handling instructional courses; to provide for an aggregate annual cap; to provide for
definitions; to provide for terms and conditions; to provide for credit preapproval by the
department; to prohibit the creation of certain lists or databases; to provide for rules and
regulations; to provide for automatic repeal; to provide for related matters; to provide for a
short title; to provide for an effective date and applicability; to repeal conflicting laws; and
for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Firearm Safe Handling Tax Credit Act."
SECTION 2.
Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is
amended by adding a new Code section to read as follows:
"48-7-29.11A.
(a) As used in this Code section, the term:
(1) 'Eligible expenses' means expenses incurred by an individual taxpayer during the
taxable year for the cost of a firearm safe handling instructional course.
(2) 'Firearm' means any handgun, shotgun, rifle, or other weapon that will be converted
or is designed to or may readily be converted to expel single or multiple projectiles by
action of an explosion of a combustible material.
(3) 'Firearm safe handling instructional course' means an in-person training of at least
two hours in duration that includes, but is not limited to, instruction on safe handling, use,
and storage of firearms.
(b)(1) Under the terms and conditions of this Code section, an individual taxpayer shall
be allowed a credit against the tax imposed by Code Section 48-7-20 in the amount of
such taxpayer's eligible expenses or $300.00, whichever is less.
(2) In no event shall the aggregate limit of tax credits allowed under this Code section
for any year exceed $10 million.
(c)(1) The department shall develop a procedure to be followed in the preapproval of any
tax credit allowed pursuant to this Code section.
(2) An individual taxpayer seeking a tax credit pursuant to this Code section shall apply
to the department for preapproval of such tax credit. Such taxpayer shall specify the
taxable year for which he or she is seeking a tax credit.
(3) Individual taxpayers that properly apply for preapproval of such tax credit following
the procedure developed by the department shall be approved on a first-come, first served
basis until the aggregate limit for such tax credits is reached for that year.
(4) The department shall preapprove tax credits for each preapproval application within
30 days and in the received order of submitted applications. Such preapproved tax credits
shall be in the amount of $300.00 for each preapproval application.
(5) In the event that an individual taxpayer applies for preapproval and the amount of tax
credits available for the taxable year are not sufficient to fully fund the tax credits
requested, the department shall deny such taxpayer's request and shall not accept any
additional preapproval applications from taxpayers for the taxable year.
(d) For a tax credit allowed pursuant to this Code section, an individual taxpayer shall
maintain receipts for purchases or costs relative to the eligible expenses for three years
following the submission of the taxpayer's tax return claiming such tax credit. Such receipts
shall be made available upon request for review by the commissioner.
(e) In no event shall the total amount of any tax credit under this Code section for a taxable
year exceed the taxpayer's income tax liability. No unused tax credit shall be allowed to
be carried forward to apply to the taxpayer's succeeding years' tax liability. No such tax
credit shall be allowed the taxpayer against prior years' tax liability.
(f) 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.
(g) The commissioner shall promulgate such rules and regulations as may be necessary for
the implementation and administration of the provisions of this Code section.
(h) This Code section shall stand repealed and reserved on December 31, 2031."
SECTION 3.
This Act shall become effective on January 1, 2027, and shall be applicable to taxable years
beginning on or after such date.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
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.
### Plain-language summary
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 it does
- Creates a new Georgia income tax credit (O.C.G.A. ยง 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.
## Status
- Status: Engrossed (2025-03-04)
- Last action: Senate Committee Favorably Reported By Substitute (2026-03-27)
- Sponsors: Mark Newton, Sharon Cooper, Matt Reeves, Scott Hilton, Deborah Silcox, Sandy Donatucci, Jason Anavitarte
- Official page: https://www.legis.ga.gov/legislation/69411
> The history, votes, and amendments (1,246 characters) are at https://georgiacommons.org/bills/2025-2026/hb79.md?full=1