24RS HB 708

Actions

Last Action	02/26/24: to Committee on Committees (H)
Title	AN ACT relating to a firearm safety course tax credit.
Bill Documents	Introduced
Bill Request Number	402
Sponsor	R. Roberts
Summary of Original Version	Create a new section of KRS Chapter 141 to establish a refundable tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, 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.
Index Headings of Original Version	Firearms and Weapons - Firearm safety course, tax credit Safety - Firearm safety course, tax credit Taxation - Refundable tax credit, firearm safety course Taxation, Income--Individual - Refundable tax credit, firearm safety course