The proposed bill, General Assembly Proposed Bill No. 73, aims to amend the general statutes to introduce a nonrefundable personal income tax credit for individuals who purchase a gun safe for personal use. The credit would be capped at a maximum of one hundred fifty dollars, providing financial relief to gun owners who invest in safety measures for their firearms.

This legislation does not include any deletions from current law but focuses solely on the insertion of the new tax credit provision. The intent of the bill is to encourage responsible gun ownership and enhance safety by making gun safes more affordable for the public.