Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateKansasIntroduced
SB 74: Providing a refundable income tax credit for expenditures for lockable gun and ammunition storage.
Committee on Assessment and Taxation
SB 74 status: Introduced — Died on Calendar (updated Apr 10, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
70OUT OF 100
Score:70/100 civic fit
Risk:Low Risk
Impact:Low Impact 25/100
Constitutionality90%
Bipartisan50%
Public opinion50%
Bill summary
What changes
The bill would create a refundable income tax credit for expenditures related to the purchase of lockable storage devices for firearms and ammunition.
Who is affected
Kansas taxpayers who purchase firearm or ammunition storage equipment are eligible.
Requirements and enforcement
Taxpayers must purchase qualifying lockable storage devices to claim the credit.
Costs and funding
The state would experience reduced income tax revenue; administrative costs for processing claims would fall to the state.
When it takes effect
The bill died on the calendar in the 2026 session.
Potential benefits
Provides financial support for household security and potentially reduces accidental injuries or unauthorized firearm access.
Risks and tradeoffs
Fiscal impact on state revenue, lack of mandatory safety standards, and potential for the credit to be underutilized by those at highest risk.
What is still unknown
The exact monetary value of the credit, the specific criteria for qualifying devices, and the projected uptake rate by taxpayers.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
60%
Benefits
- Provides tax relief to firearm owners
- Incentivizes consumer investment in safety equipment
- May stimulate retail sales for safe/lock manufacturers
Risks
- Reduces state tax revenue for public services
- Implementation/administrative costs for Department of Revenue
- Regressive bias if benefits primarily accrue to affluent owners
Society
Positive outlook
70%
Benefits
- Promotes responsible firearm storage practices
- Increases availability of safety tools for low-income owners
- Fosters cultural emphasis on community safety
Risks
- Voluntary nature may fail to reach highest-risk households
- Does not incentivize educational training or behavior change
- Limited to property purchase rather than comprehensive safety
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
Positive outlook
80%
Benefits
- Proactive reduction of childhood accidental firearm deaths
- Direct lowering of firearm-related injury risk
- Encourages compliance with recognized safety standards
Risks
- Impact on total injury statistics remains statistically uncertain
- Lacks mandate, which limits overall societal safety penetration
- Focus on equipment may distract from human factors/training
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
The tax credit's impact on long-term safety behavior remains speculative.
Analysis scope
Source provided is a summary; full statutory text is unavailable.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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