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Firearm safety device tax credit; definitions. 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. This bill incorporates HB 1581 and is identical to SB 1389.
Introduced
Jan 13, 2025
Last Action
Mar 21, 2025
Session
VA 2025
Sponsors
1 primary · 2 co
Acts of Assembly Chapter text (CHAP0289)
Approved by Governor-Chapter 289 (Effective 07/01/25)
Governor's Action Deadline 11:59 p.m., March 24, 2025
Enrolled Bill communicated to Governor on February 18, 2025
Signed by President
Impact statement from TAX (HB2595)
Bill text as passed House and Senate (HB2595ER)
Signed by Speaker
Enrolled
Read third time
Passed Senate (39-Y 0-N)
Passed by for the day
Constitutional reading dispensed (on 2nd reading) (40-Y 0-N)
Rules suspended
Reported from Finance and Appropriations (13-Y 0-N)
Impact statement from TAX (HB2595)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed (on 1st reading)
Passed House (99-Y 0-N)
Reconsideration of passage agreed to by House
Read third time and passed House (97-Y 2-N)
Finance Substitute agreed to
Read second time
Moved from Uncontested Calendar to Regular Calendar
Engrossed by House - committee substitute
Read first time
Incorporates HB1581(Ballard)
Committee substitute printed 25105756D-H1
Reported from Finance with substitute (22-Y 0-N)
Impact statement from TAX (HB2595)
Subcommittee recommends reporting with substitute (8-Y 0-N)
Assigned Finance sub: Subcommittee #2
Referred to Committee on Finance
Prefiled and ordered printed; Offered 01-13-2025 25101604D
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Acts of Assembly Chapter text (CHAP0289)
JJ Singh
Saddam Azlan Salim