HB 2

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 storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for tax credit preapproval by the department; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.