Digest: The Act makes a new tax credit and a new tax subtraction for expenses around gun safety background checks. (Flesch Readability Score: 62.8).
Creates a credit against personal income tax for the cost of a criminal history record check required by state law for a transfer of a firearm. Creates a subtraction from taxable income for mileage for travel associated with a criminal history record check.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.