Firearm safety device tax credit; defines commercial retailer. Redefines an "eligible transaction" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines "eligible transaction" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025.

Statutes affected:
Introduced: 58.1-339.14
Engrossed: 58.1-339.14
Enrolled: 58.1-339.14