The Conceal Carry Gun Permit Training Credit is for the costs incurred during the taxable year for training courses or classes taken by the primary taxpayer and/or spouse for the purposes of applying for and qualifying for a permit to carry a concealed weapon in this state. This is a one-time credit limited to the lesser of actual costs or the maximum amount of credit allowable with respect to any taxpayer and/or spouse not to exceed $50 per taxpayer ($50 each in the case of taxpayer and spouse). This credit is not allowed with respect to any person who fails to qualify or is denied a permit after applying therefore. Note: The effective date of the credit is May 24, 2016. Costs incurred prior to May 24, 2016 are not eligible for this credit.
See Form CCGP-1 for more information.