# Indiana HB 1597: Tax credit for safe gun storage expenses.

Indiana HB 1597, Tax credit for safe gun storage expenses., is a First Regular Session 124th General Assembly (2025) House bill sponsored by Dave Hall (Republican); status failed, last action 2025-01-27 (Representative Lucas added as coauthor) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-HB1597-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1597
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Tax credit for safe gun storage expenses.
- Status: failed
- Chamber: House
- Introduced: 2025-01-21
- Last action: 2025-01-27, Representative Lucas added as coauthor
- Sponsor: Dave Hall (Republican)
- Cosponsors: 2
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Provides that a taxpayer is entitled to a credit against the taxpayer's state income tax liability in a taxable year equal to the lesser of: (1) 20% multiplied by the safe gun storage expenses incurred by the taxpayer during the taxable year; or (2) $200 (or $100 in the case of a married individual filing a separate return). Defines "safe gun storage expenses" as the purchase price of a qualified firearms storage device. Defines "qualified firearms storage device" as: (1) a safe, lockbox, cabinet, or other container designed to store firearms securely by restricting access to the firearms by a locking device; or (2) a locking device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device. Provides that to obtain the credit, the taxpayer must claim the credit in the manner prescribed by the department of state revenue (department). Requires the taxpayer to submit to the department proof of the taxpayer's safe gun storage expenses and all information that the department determines is necessary for the calculation of the credit. Provides that the department shall not share any information submitted by the taxpayer with any other state or federal agency. Prohibits the taxpayer from claiming any carryover, carryback, or refund of any unused credit.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Dave Hall (Republican), House
- Cosponsor: Jim Lucas (Republican), House
- Cosponsor: Mitch Gore (Democratic), House

## Actions (4)

- 2025-01-27: Representative Lucas added as coauthor (House)
- 2025-01-21: Coauthored by Representative Gore (House)
- 2025-01-21: First reading: referred to Committee on Ways and Means (House)
- 2025-01-21: Authored by Representative Hall (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2025/bills/HB1597/versions/HB1597.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/HB1597/versions/HB1597.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-HB1597-2025 (as of 2026-10-17).