Bill > SB1434

This bill establishes a tax credit program for parents who enroll their eligible youth (children under 18 who are claimed as dependents) in qualified firearm safety training courses. The tax credit covers 100% of the course costs, up to $100 per eligible youth per tax year, for courses starting January 1, 2026. Qualified courses include those meeting concealed carry permit training requirements or safety courses offered by law enforcement agencies, schools, certified firearms instructors, or the Missouri Department of Conservation. To claim the credit, taxpayers must submit proof of course completion and documentation of course costs to the Missouri Department of Public Safety, which will then issue a tax credit certificate. Any credit amount exceeding the taxpayer's state tax liability will be refunded. The program is set to automatically sunset six years after its effective date unless reauthorized by the state legislature, and tax credits cannot be transferred, sold, or assigned. The bill also allows the Department of Public Safety to create rules for implementing the program.

Transportation and Infrastructure

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=19775