Rep. Maura Hirschauer
Filed: 3/24/2026
 
 

 
 

 
10400HB1790ham002LRB104 09961 HLH 35707 a

1
AMENDMENT TO HOUSE BILL 1790

2    AMENDMENT NO. ______. Amend House Bill 1790, AS AMENDED, 
3by replacing everything after the enacting clause with the 
4following:
 
5    "Section 5. The Illinois Income Tax Act is amended by 
6adding Section 246 as follows:
 
7    (35 ILCS 5/246 new)
8    Sec. 246. Firearm safety device pilot program tax credit.    
9    (a) As used in this Section:
10    "Eligible transaction" means a transaction in which a 
11taxpayer purchases one or more firearm safety devices from a 
12dealer that is federally licensed pursuant to 18 U.S.C. 923 or 
13from an Illinois-based retailer, regardless of whether that 
14Illinois-based retailer is federally licensed pursuant to 18 
15U.S.C. 923.
16    "Firearm" means any handgun, shotgun, rifle, or other 
 
 
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1firearm that will, is designed to, or may be readily converted 
2to expel single or multiple projectiles by action of an 
3explosion of a combustible material.
4    "Firearm safety device" means a safe, gun safe, gun case, 
5lock box, or other device that is designed to be or can be used 
6to store a firearm and that is designed to be unlocked only by 
7means of a key, a combination, or other similar means.
8    "Illinois-based retailer" means a retailer that possesses 
9a valid certificate of registration or sub-registration issued 
10by the Department under the Retailers' Occupation Tax Act.    
11    (b) For taxable years that begin on or after January 1, 
122026 and begin before January 1, 2029, a taxpayer who 
13purchases one or more firearm safety devices in an eligible 
14transaction during the taxable year may apply to the 
15Department for a nonrefundable credit against the tax imposed 
16by subsections (a) and (b) of Section 201. The credit shall be 
17in the amount of the cost incurred by the taxpayer for the 
18purchase of the firearm safety device but not to exceed $300 
19per taxpayer in any taxable year. A taxpayer shall be allowed 
20only one credit under this Section per taxable year. The 
21taxpayer shall apply to the Department in the form and manner 
22required by the Department. The aggregate amount of credits 
23awarded under this Section shall not exceed $5,000,000 for the 
24duration of the program. Credits shall be allocated by the 
25Department on a first-come, first-served basis.
26    (c) In no event shall a credit under this Section reduce 
 
 
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1the taxpayer's liability to less than zero. If the amount of 
2the credit exceeds the tax liability for the year, the excess 
3may be carried forward and applied to the tax liability of the 
45 taxable years following the excess credit year. The tax 
5credit shall be applied to the earliest year for which there is 
6a tax liability. If there are credits for more than one year 
7that are available to offset a liability, the earlier credit 
8shall be applied first.
9    (d) By July 1, 2029, or as soon thereafter as possible, the 
10Department shall submit a report to the Governor and the 
11General Assembly containing the number and amount of tax 
12credits awarded under this Section and the geographic 
13distribution of credits awarded under this Section. The 
14information provided under this subsection shall be anonymized 
15and shall be presented in such a way that the information 
16contained in any individual return is not disclosed.    
17    (e) The Department shall adopt rules for the 
18administration and implementation of the credit under this 
19Section.
 
20    Section 99. Effective date. This Act takes effect upon 
21becoming law.".