GA HB79

Creates an individual income tax credit of up to $300 for expenses incurred on firearm safe handling instructional courses, with a $10 million aggregate annual cap and first-come, first-served preapproval process

Qualifying courses must be in-person training of at least two hours covering safe handling, use, and storage of firearms

Establishes a four-day annual sales tax exemption beginning the second Friday of October for firearms, ammunition, gun safes, and related accessories (stocks, barrels, scopes, magazines)

Prohibits creation of any list or database of persons who apply for or receive the tax credit, except for administrative purposes

Tax credit provisions take effect January 1, 2027 and sunset December 31, 2031; sales tax exemption takes effect July 1, 2026 and sunsets July 1, 2030