Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 143 (2025GS)

Sponsor

Rep. MacPherson, Matt

Final action

House/ filed 3/7/2025

Outcome

Failed / filed without passage

Summary

What it does

• This bill:
• defines terms;
• establishes a sales tax holiday for firearm safety devices and firearm storage devices applicable for one week each year;
• provides for general administration of sales tax holidays;
• establishes a state commemorative period known as Firearm Safety Week, occurring during the same week as the sales tax holiday for firearm safety devices and firearm storage devices; and
• makes technical changes.

Every vote on this bill

Bill text

14
59-10-1048
63I-1-259
Firearm Safety Incentives
2025 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Matt MacPherson
Senate Sponsor: Daniel McCay
LONG TITLE
General Description:
This bill establishes an income tax credit for the purchase of a firearm safety device.
Highlighted Provisions:
This bill:
defines terms;
enacts a nonrefundable income tax credit for the purchase of a firearm safety device 
within a certain period of time;
prohibits a taxpayer from claiming the tax credit more than once and limits the tax credit 
to one per household; and
provides for a sunset review of the tax credit.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill has retrospective operation.
Utah Code Sections Affected:
AMENDS:
63I-1-259
, (Effective 05/07/25) as last amended by Laws of Utah 2024, Third Special 
Session, Chapter 5
ENACTS:
59-10-1048
, (Effective 05/07/25) (Retrospective 01/01/25) Utah Code Annotated 
1953
Be it enacted by the Legislature of the state of Utah:
Section 1, Section 
59-10-1048
 is enacted to read:
59-10-1048 (Effective 05/07/25) (Applies beginning 01/01/25). Nonrefundable tax 
credit for purchase of firearm safety device.
(1)
As used in this section:
(a)
"Eligible claimant" means an individual who purchases a firearm safety device on or 
after January 1, 2025, and before January 1, 2028.
(b)
"Firearm" means the same as that term is defined in Section 
76-10-501
.
(c)
(i)
"Firearm safety device" means equipment designed to prevent the unauthorized 
access to, or operation or discharge of, a firearm.
(ii)
"Firearm safety device" includes:
(A)
a device that, when installed on a firearm, is designed to prevent the firearm 
from being operated without first deactivating the device; or
(B)
a firearm safe, gun case, lock box, or other device designed for the purpose of 
storing a firearm and equipped with a locking device that, when locked, 
prevents unauthorized access to the firearm.
(2)
An eligible claimant may claim a nonrefundable tax credit under this section in an 
amount equal to the lesser of:
(a)
the purchase price of the firearm safety device; or
(b)
$50.
(3)
An eligible claimant shall claim the tax credit described in Subsection 
(2)
 for the taxable 
year in which the firearm safety device is purchased.
(4)
An eligible claimant may not:
(a)
claim more than one tax credit under this section;
(b)
carry forward or carry back the amount of the tax credit that exceeds the eligible 
claimant's tax liability; or
(c)
claim a tax credit under this section if the eligible claimant is married and the eligible 
claimant's spouse claimed a tax credit under this section on a return filed under this 
chapter.
Section 2, Section 
63I-1-259
 is amended to read:
63I-1-259 (Effective 05/07/25). Repeal dates: Title 59.
(1)
Subsection 
59-1-403
(4)(aa), regarding a requirement for the State Tax Commission to 
inform the Department of Workforce Services whether an individual claimed a federal 
earned income tax credit, is repealed July 1, 2029.
(2)
Section 
59-7-618.1
, Tax credit related to alternative fuel heavy duty vehicles, is 
repealed July 1, 2029.
(3)
Section 
59-9-102.5
, Offset for occupational health and safety related donations, is 
repealed December 31, 2030.
(4)
Section 
59-10-1033.1
, Tax credit related to alternative fuel heavy duty vehicles, is 
repealed July 1, 2029.
(5)
Section 
59-10-1048
, Nonrefundable tax credit for purchase of firearm safety device, is 
repealed July 1, 2028.
Section 3. 
Effective Date.
This bill takes effect on 
May 7, 2025
.
Section 4. 
Retrospective operation.
Section 
59-10-1048
 has retrospective operation to January 1, 2025.
1-8-25 3:49 PM