---
type: "Bill"
title: "Firearm safety device tax credit; defines commercial retailer."
description: "Firearm safety device tax credit; definitions. Redefines an \"eligible transaction\" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines \"eligible transaction\" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill is identical to HB 2595."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2025"
identifier: "SB 1389"
citation: "Virginia SB 1389 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kannan Srinivasan"]
version_count: 5
action_count: 31
vote_count: 6
first_action: "2025-01-13"
last_action: "2025-03-21"
source: "openstates"
source_identifier: "ocd-bill/ff39bc80-2c9e-4a70-ac41-df3690b084b6"
source_url: "https://lis.virginia.gov/bill-details/20251/SB1389"
source_hash: "e996c4ee562f95d22fd176c753906233e8063c0542e199cd0a67375667c1505c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 1389 (2025) — Firearm safety device tax credit; defines commercial retailer.

Firearm safety device tax credit; definitions. Redefines an "eligible transaction" for purposes of the firearm safety device tax credit as one in which a taxpayer purchases one or more firearm safety devices from a commercial retailer, as defined in the bill. Current law defines "eligible transaction" as one in which a taxpayer purchases one or more firearm safety devices from a federally licensed dealer. The provisions of the bill apply to taxable years beginning on and after January 1, 2025. This bill is identical to HB 2595.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1019621.PDF)
2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1072458.PDF)
3. **Courts of Justice Amendment** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1026294.HTML)
4. **Engrossed** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1034838.PDF)
5. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1051147.PDF)

## Votes

- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations (12-Y 3-N) — **12–3** (pass) · upper
- Constitutional reading dispensed (on 1st reading) (38-Y 0-N) — **38–0** (pass) · upper
- Passed House (96-Y 0-N) — **96–0** (pass) · lower
- Reported from Courts of Justice with amendment and rereferred to Finance and Appropriations (10-Y 1-N) — **10–1** (pass) · upper
- Reported from Finance (20-Y 0-N) — **20–0** (pass) · lower

## Sponsors

- Kannan Srinivasan — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-01-13** Prefiled and ordered printed; Offered 01-13-2025 25104924D `filing, introduction`
- **2025-01-13** Referred to Committee for Courts of Justice `referral-committee`
- **2025-01-22** Impact statement from TAX (SB1389)
- **2025-01-22** Reported from Courts of Justice with amendment and rereferred to Finance and Appropriations (10-Y 1-N) `committee-passage`
- **2025-01-28** Reported from Finance and Appropriations (12-Y 3-N) `committee-passage`
- **2025-01-29** Rules suspended
- **2025-01-29** Constitutional reading dispensed (on 1st reading) (38-Y 0-N)
- **2025-01-29** Passed by for the day
- **2025-01-30** Read second time `reading-2`
- **2025-01-30** Reading of amendment waived
- **2025-01-30** Courts of Justice Amendment agreed to `amendment-passage`
- **2025-01-30** Engrossed by Senate as amended
- **2025-01-30** Printed as engrossed 25104924D-E
- **2025-01-31** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
- **2025-02-06** Placed on Calendar
- **2025-02-06** Read first time `reading-1`
- **2025-02-06** Referred to Committee on Finance `referral-committee`
- **2025-02-06** Impact statement from TAX (SB1389)
- **2025-02-10** Reported from Finance (20-Y 0-N) `committee-passage`
- **2025-02-12** Read second time `reading-2`
- **2025-02-13** Read third time `reading-3`
- **2025-02-13** Passed House (96-Y 0-N) `passage`
- **2025-02-18** Enrolled `enrolled`
- **2025-02-18** Bill text as passed Senate and House (SB1389ER) `passage`
- **2025-02-18** Impact statement from TAX (SB1389)
- **2025-02-18** Signed by Speaker `passage`
- **2025-02-20** Signed by President `passage`
- **2025-03-03** Enrolled Bill Communicated to Governor on March 3, 2025 `enrolled`
- **2025-03-03** Governor's Action Deadline 11:59 p.m., March 24, 2025 `executive-receipt`
- **2025-03-21** Approved by Governor-Chapter 303 (Effective 07/01/25) `executive-signature`
- **2025-03-21** Acts of Assembly Chapter text (CHAP0303)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ff39bc80-2c9e-4a70-ac41-df3690b084b6`. Confidence: reported (aggregated from official Virginia legislature records).