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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 is identical to HB 2595.
Introduced
Jan 13, 2025
Last Action
Mar 21, 2025
Session
VA 2025
Sponsors
1 primary · 0 co
Acts of Assembly Chapter text (CHAP0303)
Approved by Governor-Chapter 303 (Effective 07/01/25)
Governor's Action Deadline 11:59 p.m., March 24, 2025
Enrolled Bill Communicated to Governor on March 3, 2025
Signed by President
Bill text as passed Senate and House (SB1389ER)
Signed by Speaker
Impact statement from TAX (SB1389)
Enrolled
Passed House (96-Y 0-N)
Read third time
Read second time
Reported from Finance (20-Y 0-N)
Read first time
Placed on Calendar
Referred to Committee on Finance
Impact statement from TAX (SB1389)
Read third time and passed Senate (40-Y 0-N)
Read second time
Printed as engrossed 25104924D-E
Engrossed by Senate as amended
Courts of Justice Amendment agreed to
Reading of amendment waived
Rules suspended
Passed by for the day
Constitutional reading dispensed (on 1st reading) (38-Y 0-N)
Reported from Finance and Appropriations (12-Y 3-N)
Impact statement from TAX (SB1389)
Reported from Courts of Justice with amendment and rereferred to Finance and Appropriations (10-Y 1-N)
Prefiled and ordered printed; Offered 01-13-2025 25104924D
Referred to Committee for Courts of Justice
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Acts of Assembly Chapter text (CHAP0303)