Does Kansas offer an income tax credit for buying gun and ammunition storage?

Plain-English summary

2026 Senate Bill 82 created a new Kansas income tax credit to encourage safe firearm storage. A Kansas resident individual who buys lockable storage "designed primarily for gun and ammunition storage" can claim a credit equal to 25% of the cost, capped at $250 per tax year. It is available for tax years 2026, 2027, and 2028. If the credit is bigger than your Kansas income tax for the year, the leftover carries forward to future years until it is used up. The law takes effect July 1, 2026.

What this means for you

Kansas gun owners (resident individuals)

• Only Kansas residents who file individual income tax qualify.
• The purchase must be lockable storage designed primarily for guns and ammunition — for example, a gun safe or lockable gun/ammunition cabinet.
• You get back 25% of the price as a credit, up to $250 per tax year, so the credit maxes out on about $1,000 of qualifying purchases in a year.
• Keep your receipts. You claim the credit on your Kansas income tax return for tax years 2026 through 2028.

Retailers selling gun safes

• This is an income tax credit for the buyer, not a sales tax exemption — you still charge Kansas sales tax on the safe as usual. The buyer claims the credit later on their income tax return.

Common questions

Q: How much can I get back?
A: 25% of what you spend on qualifying lockable gun and ammunition storage, up to $250 per tax year.

Q: Which years does the credit cover?
A: Tax years 2026, 2027, and 2028.

Q: What if the credit is more than the income tax I owe?
A: The notice says the unused amount carries forward to the next year, and to later years, until the whole credit is used. It is not refunded to you.

Q: Can a business or non-resident claim it?
A: The notice describes the credit for a "resident individual." It does not describe a credit for businesses or non-residents.

Citations and references

• 2026 Senate Bill 82, New Section 1 — establishes the credit against the income tax liability of a resident individual for gun and ammunition storage expenditures; 25% of the cost, not more than $250 per taxpayer per tax year, available for tax years 2026 through 2028, with carryforward of any unused amount.
• Effective date: July 1, 2026.

(At the time this notice was issued, the credit had not yet been assigned a permanent K.S.A. statute number; it is cited to Senate Bill 82.)

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 26-06

Original ruling text

Policy and Research
109 SW 9th Street
Phone: 785-368-8222
PO Box 3506
Fax: 785-296-1279
Topeka KS 66601-3506
www.ksrevenue.gov
Mark A. Burghart, Secretary
Laura Kelly, Governor

NOTICE 26-06

INCOME TAX CREDIT FOR GUN AND AMMUNITION STORAGE

(JULY 1, 2026)

During the 2026 Legislative Session Senate Bill 82 was passed and signed into law. New Section 1 of the Bill establishes a new credit against the income tax liability of a resident individual for expenditures for gun and ammunition storage.

The credit, which is available for tax years 2026 through 2028, is an amount equal to 25% of the expenditures made by a Kansas resident individual to purchase lockable gun and ammunition storage that is designed primarily for gun and ammunition storage.

The amount of credit allowed each tax year cannot exceed $250 for any taxpayer. If the amount of the credit exceeds the individual's income tax liability for the tax year in which the credit is allowed, the credit may be carried forward to the next succeeding tax year, or tax years, until the total amount of the credit has been used.

The provisions of the Bill are effective on July 1, 2026.

TAXPAYER ASSISTANCE

Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.gov. If you have questions about this Notice, please contact:

Taxpayer Assistance Center
Kansas Department of Revenue
Scott Office Building, 1st Floor
120 SE 10th Ave
P. O. Box 3506
Topeka, KS 66601-3506
Phone: 785-368-8222
Hearing Impaired TTY: 785-296-6461
Fax: 785-291-3614