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HB 2 Safe Storage Tax Credit Act

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Summary

Georgia House Bill 2 proposes to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated relating to income taxes. The bill would create a tax credit for certain eligible expenses incurred for firearm safe storage devices. The legislation establishes an aggregate annual cap, requires tax credit preapproval by the Georgia Department of Revenue, and provides for rules and regulations. The bill includes an automatic repeal provision.

What changed

HB 2 proposes to amend Georgia's income tax code to provide a tax credit for eligible expenses incurred for firearm safe storage devices. The bill establishes conditions including an aggregate annual cap, preapproval requirements by the Georgia Department of Revenue, and rules and regulations to be promulgated. An automatic repeal provision is included. The bill is currently in the House Second Readers stage.

Affected parties including consumers who purchase firearm safe storage devices and retailers selling such products should monitor the legislative progress. Manufacturers of qualifying safe storage devices may benefit from increased demand if the credit is enacted. The bill requires compliance with Department preapproval procedures to claim the credit.

What to do next

  1. Monitor legislative progress
  2. Contact Georgia House Ways & Means Committee with input

Archived snapshot

Apr 16, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

HB 2

Safe Storage Tax Credit Act; enact
- Current Version

Sponsors

No. Name District
1. Au, Michelle 50th
2. Oliver, Mary Margaret 84th
3. Crawford, Omari 89th
4. Neal, Yasmin 79th
5. Westbrook, Anne Allen 163rd
6. Sanchez, Gabriel 42nd

Committees

House Committee: Ways & Means Senate Committee: N/A

First Reader Summary

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain eligible expenses incurred for firearm safe storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for tax credit preapproval by the department; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Status History

Date Status
01/15/2025 House Second Readers
01/14/2025 House First Readers
01/13/2025 House Hopper

Footnotes

No Footnotes available.

Votes

Date Vote No. Yea Nay NV Exc
No Votes available.

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Last updated

Classification

Agency
GA Legis
Instrument
Consultation
Legal weight
Non-binding
Stage
Consultation
Change scope
Substantive
Document ID
HB 2 (GA 2025)

Who this affects

Applies to
Manufacturers Consumers
Industry sector
4231 Wholesale Trade
Activity scope
Tax credit claims Safe storage device sales
Geographic scope
US-GA US-GA

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Topics
Consumer Protection

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