Summary of Original Version

Create a new section of KRS Chapter 141 to establish a refundable tax credit for taxable years beginning on or after January 1, 2024, but before January 1, 2028, for individuals who enroll in a firearm safety course during the taxable year; Amend KRS 141.0205 to provide for the ordering of the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.

Statutes affected:
Introduced: 141.0205, 131.190