Dossett study looks at tax credits to encourage firearm safety training

OKLAHOMA CITY – Sen. Jo Anna Dossett, D-Tulsa, led an interim study in the Senate’s Revenue and Taxation Committee exploring the feasibility of an income tax credit for filers who complete firearm safety training or obtain an Oklahoma firearm carry permit.

“With the passage of Senate Bill 50 in 2025, Oklahomans who buy gun safes and safety devices are now exempt from state sales tax when they make those purchases. In this study, we looked at the pros and cons of incentivizing gun safety at the time an individual files their income taxes,” said Dossett.  

Expert testimony at the study included an explanation from the Oklahoma Tax Commission about how income tax credits work, followed by a state-by-state overview of similar gun safety incentives proposed and enacted across the nation, provided by the National Conference of State Legislatures. Rounding out the study were statements from Oklahoma Rifle Association President Mark Vaughan and Oklahoma County Sheriff Tommie Johnson, III.

Key findings were that while many states have enacted a sales tax exemption on the purchase of gun safes and safety devices, only one state, West Virginia, offers an income tax credit for gun safety courses. Other takeaways from the study included the importance of clear guidelines for how an income tax filer would prove to the Tax Commission that they had taken an approved safety course and the necessity of protecting the privacy and confidentiality of such information provided to the Commission.

To view the interim study, visit oksenate.gov/live-chamber, go to the Calendar-Day/Month tab, and select the Revenue and Taxation Committee hearing held at 9:00 a.m. on Aug. 27.

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For more information, contact:  Sen. Jo Anna Dossett at (405) 521-5624 or JoAnna.Dossett@oksenate.gov