Kansas Senate Bill SB74

Kansas 2025-2026 Regular Session

• Introduced: 1/23/25
• Refer: 1/24/25
• Report Pass: 2/26/25
• Refer: 1/12/26
• Report Pass: 1/28/26

Caption

Providing a refundable income tax credit for expenditures for lockable gun and ammunition storage.

Summary

SB 74 creates a new refundable Kansas individual income tax credit for residents who buy lockable gun and ammunition storage. For tax years 2025 through 2027, eligible taxpayers may claim a credit equal to 25% of qualifying expenditures, capped at $250 per taxpayer per year. Because the credit is refundable, taxpayers can receive a refund if the credit exceeds their Kansas income tax liability. The bill is narrowly targeted at individual resident taxpayers and applies only to purchases of lockable storage devices for firearms and ammunition. It does not change firearm possession rules or impose storage mandates; instead, it uses the tax code to encourage voluntary safe-storage purchases by offsetting part of the cost.

Impact

SB 74 would amend the Kansas income tax act by adding a temporary, refundable personal income tax credit for safe-storage purchases. The practical effect is to reduce state revenue modestly for three tax years while subsidizing the purchase of gun safes, lockboxes, or similar lockable storage products. The bill affects resident individuals who incur qualifying expenses and would be administered through the state income tax filing system.

Sentiment

Based on the bill’s framing and absence of recorded committee debate or votes in the provided materials, the measure appears to be presented as a public-safety and tax-relief proposal rather than a controversial regulatory change. The caption and text suggest support for encouraging responsible firearm storage, but no formal sentiment from hearings or roll calls is available here. Overall, the bill’s tone is policy-oriented and incentive-based.

Contention

The main potential point of contention is likely the use of state tax dollars to subsidize firearm-related purchases, which some may view as an appropriate safety incentive and others as an improper government benefit tied to gun ownership. Another possible issue is whether the refundable credit should be available to all resident individuals regardless of income tax liability, since refunds can exceed taxes owed. No specific objections, amendments, or recorded opposition are included in the provided context.