AN ACT relating to a firearm safety course credit.

Create a new section of KRS Chapter 141 to define terms; establish a refundable credit for taxable years beginning on or after January 1, 2026, but before January 1, 2030, for individuals who enroll in a firearm safety course during the taxable year; amend KRS 141.0205 to provide for the ordering of the credit; amend KRS 131.190 to allow the Department of Revenue to report on the credit.