HOUSE BILL NO. 6352

A bill to amend 1967 PA 281, entitled

"Income tax act of 1967,"

(MCL 206.1 to 206.847) by adding section 277a.

the people of the state of michigan enact:

Sec. 277a. (1) For tax years that begin on and after January 1, 2023, a taxpayer may claim a credit against the tax imposed by this part equal to costs expended in the tax year for the purchase of firearm safety devices that are approved or recommended by this state or a national or state firearms organization up to $350.00 per tax year. The department may require reasonable proof from the taxpayer in support of expenses incurred for which a credit is claimed under this section.

(2) If the credit allowed under this section exceeds the tax liability of the taxpayer for the tax year, that portion of the credit that exceeds the tax liability shall not be refunded.

(3) As used in this section, "firearm safety devices" means safes, lock boxes, trigger and barrel locks, and other items designed to enhance home firearm safety.