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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SB00073 • 2026

AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.

AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.

Firearms Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Sen. Rob Sampson, 16th Dist.
Last action
2026-02-04
Official status
Referred to Joint Committee on Finance, Revenue and Bonding
Effective date
Not listed

Plain English Breakdown

The bill summary and text do not specify which state or jurisdiction it applies to, nor does it mention an annual limit for purchases.

Gun Safe Tax Credit Act

This act creates a nonrefundable personal income tax credit of up to $150 for purchasing a gun safe for personal use.

What This Bill Does

  • Creates a nonrefundable personal income tax credit for buying a gun safe for personal use.
  • Limits the credit amount to $150 per purchase.

Who It Names or Affects

  • People who buy gun safes for their own use can get this tax break.

Terms To Know

Nonrefundable
A type of tax credit where you cannot receive money back if the credit is more than what you owe in taxes.
Personal Income Tax Credit
Reduction in the amount of income tax a person has to pay based on certain expenses or activities.

Limits and Unknowns

  • The bill does not specify if there is an annual limit for how many gun safes can be purchased and claimed.
  • It's unclear what qualifies as a 'gun safe' under this law.

Bill History

  1. 2026-02-04 Connecticut General Assembly

    Referred to Joint Committee on Finance, Revenue and Bonding

Official Summary Text

To establish a nonrefundable credit against the personal income tax of up to one hundred fifty dollars for the purchase of a gun safe for personal use.

Current Bill Text

Read the full stored bill text 
LCO No. 97 1 of 1

General Assembly Proposed Bill No. 73
February Session, 2026 LCO No. 97

Referred to Committee on FINANCE, REVENUE AND
BONDING

Introduced by:
SEN. SAMPSON, 16th Dist.

AN ACT ESTABLISHING A NONREFUNDABLE PERSONAL INCOME
TAX CREDIT FOR THE PURCHASE OF A GUN SAFE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:

That the general statutes be amended to establish a nonrefundable 1
credit against the personal income tax of up to one hundred fifty dollars 2
for the purchase of a gun safe for personal use. 3
Statement of Purpose:
To establish a nonrefundable credit against the personal income tax of
up to one hundred fifty dollars for the purchase of a gun safe for
personal use.