AN ACT relating to a firearm safety course credit.

Create a new section of KRS Chapter 141 to define terms; establish a refundable credit for taxable years beginning on or after January 1, 2026, but before January 1, 2030, for individuals who enroll in a firearm safety course during the taxable year; amend KRS 141.0205 to provide for the ordering of the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Introduced: February 4, 2025

Last action: February 7, 2025

To Appropriations & Revenue (H)

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This bill would create a temporary tax credit for Kentuckians who enroll in a firearm safety course, available for tax years 2026 through 2029. The credit would be refundable, meaning eligible individuals could receive money back even if the credit exceeds what they owe in state taxes. It also allows the Department of Revenue to report data on how the credit is used. Who it may affect: Kentucky residents who choose to enroll in a qualifying firearm safety course during the eligible tax years.

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