This bill establishes a non-refundable tax credit for Kansas residents who purchase lockable gun and ammunition storage. For the tax years 2025 through 2027, individuals can receive a credit equal to 25% of their expenditures on such storage, with a maximum credit of $250 per taxpayer per year. The bill specifies that the storage must be designed primarily for gun and ammunition storage.

Additionally, if the credit exceeds the taxpayer's income tax liability, the excess amount will not be refunded. Instead, the bill allows taxpayers to carry forward the unused portion of the credit to offset their tax liability in subsequent years until the total credit is fully utilized. This change aims to encourage responsible gun storage while providing financial relief to taxpayers.