104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB1790
 
Introduced , by Rep. Maura Hirschauer
 
SYNOPSIS AS INTRODUCED:

35 ILCS 5/246 new
 Amends the Illinois Income Tax Act. Creates an income tax credit for the eligible purchase of a firearm safety device. Effective immediately.


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A BILL FOR
 
HB1790LRB104 09961 HLH 20031 b


1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:

4 Section 5. The Illinois Income Tax Act is amended by 
5adding Section 246 as follows:

6 (35 ILCS 5/246 new)
7 Sec. 246. Firearm safety device tax credit. 
8 (a) As used in this Section:
9 "Eligible transaction" means a transaction in which a 
10taxpayer purchases one or more firearm safety devices from a 
11dealer that is federally licensed pursuant to 18 U.S.C. 923.
12 "Firearm" means any handgun, shotgun, rifle, or other 
13firearm that will, is designed to, or may be readily converted 
14to expel single or multiple projectiles by action of an 
15explosion of a combustible material.
16 "Firearm safety device" means a safe, gun safe, gun case, 
17lock box, or other device that is designed to be or can be used 
18to store a firearm and that is designed to be unlocked only by 
19means of a key, a combination, or other similar means.
20 (b) For taxable years that begin on and after January 1, 
212026 and begin before January 1, 2031, a taxpayer who 
22purchases one or more firearm safety devices in an eligible 
23transaction during the taxable year may apply to the 
 
 
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1Department for a nonrefundable credit against the tax imposed 
2by subsections (a) and (b) of Section 201. The credit shall be 
3in the amount of the cost incurred by the taxpayer for the 
4purchase of the firearm safety device but not to exceed $300 
5per taxpayer in any taxable year. A taxpayer shall be allowed 
6only one credit under this Section per taxable year. The 
7taxpayer shall apply to the Department in the form and manner 
8required by the Department. The aggregate amount of credits 
9allowable under this Section shall not exceed $5,000,000 in 
10any taxable year. Credits shall be allocated by the Department 
11on a first-come, first-served basis.
12 (c) In no event shall a credit under this Section reduce 
13the taxpayer's liability to less than zero. If the amount of 
14the credit exceeds the tax liability for the year, the excess 
15may be carried forward and applied to the tax liability of the 
165 taxable years following the excess credit year. The tax 
17credit shall be applied to the earliest year for which there is 
18a tax liability. If there are credits for more than one year 
19that are available to offset a liability, the earlier credit 
20shall be applied first.
21 (d) The Department shall adopt rules for the 
22administration and implementation of the credit under this 
23Section.