Firearm Safe Handling and Secure Storage Tax Credit Act; enact
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 handling instructional courses and firearm secure storage devices; 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 a short title; to provide for automatic repeal; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
Bill status
passed both
4 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2026
House Passage
Mar 2025
Senate Passage
Apr 2025
Governor
Introduced Jan 16, 2025
Last action Mar 27, 2026
Maddy AI version diff · 2 comparisons
What changed between versions
LC 50 1085S/hs
→
LC 50 1085S/hcs
·
4 edits
MODERATE
The bill underwent committee substitution with significant formatting and structural changes, including a new sponsor list and adjusted page numbering. The substantive policy content regarding firearm tax credits appears unchanged, with only cosmetic modifications to the document layout and presentation.
TECHNICAL
Added new sponsor information listing Representatives Newton, Cooper, Reeves, Hilton, Silcox, and others as bill sponsors.
Adjusted page numbering formatting from '-1-' to '-1-' with different spacing and alignment.
Changed committee designation header from 'House Committee on Ways and Means offers the following substitute' to 'House Bill 79 (COMMITTEE SUBSTITUTE)'.
Reformatted line numbering and spacing throughout the document for consistency.
Floor votes · Senate Apr 2, 2025 · House Mar 4, 2025
How they voted
31–23
Passed · 1 other
Total votes 55
Apr 2, 2025
D
Democratic22
100% Nay
R
Republican33
93% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
17
Key actions
6
Committee
7
Mar 27, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 23, 2026
Committee
Senate Recommitted
upper
Feb 3, 2026
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Jan 12, 2026
Committee
Senate Recommitted
upper
Apr 2, 2025
Upper · Passed
Senate Engrossed
upper
Mar 28, 2025
Upper · Passed
Senate Committee Favorably Reported By Substitute
upper
Mar 6, 2025
Committee
Senate Read and Referred
upper
Mar 4, 2025
Lower · Passed
House Passed/Adopted By Substitute
lower
Feb 19, 2025
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Jan 16, 2025
Introduced
House Hopper
lower
6 primary · 0 co-sponsors
Sponsors
Ask Maddy
·
AI policy assistant
Ask Maddy about HB 79
Scope: GA
Hi! I can help you understand HB 79. What would you like to know?
Try one of these
i
Maddy answers using official bill text and legislative records. Always verify before sharing.
Sources cited inline