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Bill

HF 132

A bill for an act providing for an individual income tax credit for the purchase of firearm safety devices and including retroactive and other applicability provisions.

2025-2026 Regular Session Introduced by Ann Meyer

Iowa bill would offer income tax credits to residents purchasing firearm safety devices like gun safes and locks to reduce unintended shootings and theft.

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WeVote Research Nonpartisan
Bill Summary · HF 132

Legislative bill overview

HF 132 would create an individual income tax credit for Iowa residents who purchase firearm safety devices, such as gun safes, locks, and storage systems. The bill included retroactive applicability provisions, meaning taxpayers could claim the credit for eligible purchases made in prior tax years. The measure passed committee unanimously before being withdrawn in May 2025.

Why is this important

Firearm safety devices are widely promoted by gun safety advocates, law enforcement, and public health organizations as effective tools to prevent unintended shootings, theft, and access by children or unauthorized users. A tax credit could incentivize adoption of these safety measures while potentially reducing related injuries and deaths. The fiscal impact on the state budget would depend on the credit's size and how many Iowans claim it.

Potential points of contention

  • Cost and scope: The tax credit's value and whether it applies to all safety device types could affect state revenue; broader credits cost more
  • Equity concerns: Tax credits primarily benefit taxpayers with sufficient tax liability; low-income households may see limited benefit compared to direct subsidies
  • Gun policy framing: Some view incentivizing safety devices as implicit acknowledgment of gun risks, while others see it as a responsible middle-ground approach that respects gun ownership

Compiled from official sources — confirm details with the bill’s official record.

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