The House Revenue and Taxation Committee on Feb. 14 unanimously adopted first substitute HB 143, a bill sponsored by Representative McPherson that would create a one-week sales-tax holiday for specific firearm safety devices, including safes, lockers and trigger locks.

The bill’s sponsor, Representative McPherson, told the committee that the substitute rewrites the underlying measure from last year — which proposed a nonrefundable tax credit — into a short sales-tax holiday similar to exemptions in Texas and Tennessee. “This is a firearm safety incentive bill,” McPherson said, adding that the substitute is intended to be a modest, testable first step.

Committee members said the measure is designed to encourage safe storage and reduce access to firearms during moments of crisis. The committee chair noted Utah’s efforts on suicide prevention and said, “The easiest way is to put time and distance between somebody who is experiencing suicidal ideation and lethal means.”

Key provisions and details discussed

- Scope: The exemption would apply to sales of firearm-safety devices such as safes, lockers and trigger locks; the bill creates a one-week carve-out in state sales-tax law for these items.

- Caps: Representative McPherson said the substitute preserves a $50 cap on the tax benefit per purchase and that the bill would cap the purchase-price threshold (the sponsor indicated roughly a $700 cap on applicable purchase price to prevent abuse).

- Fiscal impact: The fiscal note for the sales-tax holiday was described to the committee as about $13,000 in ongoing revenue loss. McPherson contrasted that with the roughly $3,000,000 estimate the committee saw when the proposal was framed as a tax credit the prior year.

- Administration: The Utah State Tax Commission informed sponsors it would be neutral on the policy and would need to create the new code section; there would be a one-time, small administrative cost to implement the holiday and then routine administration under existing processes. The commission would not require an application process: retailers simply would not collect and remit the tax on qualified items during the designated week.

- Measurement limits: Committee members and the sponsor acknowledged there is no built-in tracking mechanism in the bill to measure whether device purchases increase; measuring the program’s effectiveness would require additional follow-up (for example, voluntary retailer reporting or a companion resolution asking agencies and retailers to partner on outreach and data collection).

Public comment and support

Cale Weston of Salt Lake County testified in support, calling the policy “about lives more than dollars” and urged unanimous committee backing. The sponsor also mentioned a companion house resolution that would declare the week “gun safety week” and encourage schools and state agencies to provide related education and outreach during that period.

Committee action and outcome

Representative Nguyen moved and the committee adopted the first substitute. Representative Okerlund moved to pass the first substitute HB 143 favorably; the committee approved the motion unanimously. The committee record shows the bill advanced with a favorable recommendation.

What the bill does not do

The substitute does not create a refundable credit, does not establish a retailer application process, and does not include a mandatory reporting requirement to measure change in device purchases. The sponsor said those measurement gaps might be addressed in the companion resolution or subsequent legislation.

Why it matters

Supporters told the committee that easier, lower-cost access to secure storage could reduce suicides and accidental shootings by increasing the use of safe-storage devices. Opponents were not recorded speaking against the bill during the committee hearing.

Votes at a glance

- Motion to adopt first substitute to HB 143 — mover: Representative Nguyen — outcome: adopted (committee recorded unanimous approval).
- Motion to pass first substitute HB 143 favorably — mover: Representative Okerlund — outcome: passed with a favorable recommendation (committee recorded unanimous approval).

Ending

The committee advanced the substituted bill to the next stage with a favorable recommendation. Sponsors and supporters said they view the weeklong tax holiday as an incremental, low-cost policy to promote firearm safety and plan companion outreach through a nonbinding resolution.