Firearm safety device tax credit; definitionof firearm safety device. Expands the definition of "firearmsafety device" as it relates to the firearm safety device tax creditto include any device that, when installed on a firearm, is designedto prevent the firearm from being operated without first deactivatingthe device. Firearm safety device tax credit; definition of firearm safety device. Expands the definition of "firearm safety device" as it relates to the firearm safety device tax credit to include any device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device. The provisions of the bill are effective for taxable years beginning on and after January 1, 2024. This bill incorporates HB 945.