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2025-2026 Regular Session

HB79

Firearm Safe Handling and Secure Storage Tax Credit Act; enact

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain eligible expenses incurred for firearm safe handling instructional courses and firearm secure storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for credit preapproval by the department; to prohibit the creation of certain lists or databases; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

House committee substitute February 19, 2025 Senate committee substitute March 28, 2025 Senate committee reassignment January 12, 2026 Senate committee substitute February 3, 2026 Senate committee reassignment March 23, 2026 Senate committee substitute March 27, 2026

Recorded floor votes

2 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

March 4, 2025 · House

Passage: House Vote #165

Passed ⭐ Substantive final action

165 yea–8 nay · 2 not voting · 5 absent

View roll call

April 2, 2025 · Senate

Motion To Engross: Sb 214, Hb 66, Hb 79, Hb 129, Hb 134, Hb 141, Hb 370, Hb 397, Hb 445, Hb 463, Hb 532, Hb 586, Hb 652: Senate Vote #383

Passed

31 yea–24 nay · 1 absent

View roll call

Committee referrals

March 6, 2025 · Senate

Rules

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. Senate Senate Committee Favorably Reported By Substitute
  2. Senate Senate Recommitted
  3. Senate Senate Third Read
  4. Senate Senate Committee Favorably Reported By Substitute
  5. Senate Senate Recommitted
  6. Senate Senate Taken from Table
  7. Senate Senate Tabled
  8. Senate Senate Engrossed
  9. Senate Senate Read Second Time
  10. Senate Senate Committee Favorably Reported By Substitute
  11. Senate Senate Read and Referred
  12. House House Passed/Adopted By Substitute View roll call
  13. House House Third Readers
  14. House House Committee Favorably Reported By Substitute
  15. House House Second Readers
  16. House House First Readers
  17. House House Hopper
Source provenance