An Act relative to gun safe deductions

This bill adds a tax deduction for purchasing a gun safe, allowing eligible taxpayers to reduce their taxable income by the cost of the safe, up to a $2,000 limit. It directly affects individual taxpayers, heads of household, and married couples filing jointly who buy gun safes, but does not apply to married individuals filing separately. The deduction is capped at $2,000 per tax return, regardless of how many safes are purchased. This amendment modifies the state tax code to include gun safe costs as an eligible deduction.