LA HB211

Amends the Louisiana individual income tax credit for firearm safety device purchases by changing the definition of "eligible transaction"

Removes the requirement that purchases be made from federally licensed firearms dealers (under 18 U.S.C. 923)

Adds new requirement that purchases must be from dealers required to collect Louisiana sales and use tax on the firearm safety device

Purchases of firearms remain excluded from qualifying as eligible transactions for the tax credit

Applies to taxable periods beginning on or after January 1, 2025