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

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 modifies the previous provision that allowed for a refund of excess credits.