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An Act To Establish a Sales Tax Exemption and an Income Tax Deduction for the Purchase of Firearm Safety Devices
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1760, sub-§103  is enacted to read:
 
103.  Firearm safety devices.     Sales of firearm safety devices. For purposes of this subsection, "firearm safety device" means a safe or lockbox for securing firearms, a trigger or barrel lock and any other item designed to enhance home firearm safety.
Sec. 2.  36 MRSA §5122, sub-§2, ¶QQ  is enacted to read:
 
QQ.  For tax years beginning on or after January 1, 2019, the amount up to $250 spent during the tax year to purchase a safe or lockbox for securing firearms.
 
SUMMARY
This bill provides a sales tax exemption for the purchase of firearm safety devices and an income tax deduction of up to $250 for the purchase of a safe or lockbox for securing firearms.