This bill establishes a refundable tax credit for Kansas residents who make expenditures on lockable gun and ammunition storage during the tax years 2025 through 2027. Specifically, taxpayers will be eligible for a credit equal to 25% of their qualifying expenditures, with a maximum credit limit of $250 per taxpayer per year.

Additionally, if the credit amount exceeds the taxpayer's income tax liability, the excess will be refunded to the taxpayer. The bill is set to take effect upon its publication in the statute book.