Bill > SB1537

This bill authorizes a tax credit for taxpayers who enroll eligible youth, defined as residents under eighteen years old who are claimed as dependents, in a qualified firearm safety course, with the credit covering one hundred percent of the costs up to a maximum of one hundred dollars per eligible youth per tax year, beginning in 2026. A qualified firearm safety course is one that meets concealed carry permit training requirements or focuses on safe handling, storage, and operation of firearms and is offered by specific entities like law enforcement agencies, educational institutions, certified instructors, or the Missouri Department of Conservation. To claim this credit, taxpayers must provide proof of course completion and documentation of costs to the Department of Public Safety, which will issue a tax credit certificate to be attached to the tax return, and any credit exceeding the taxpayer's state tax liability, which excludes withholding tax, will be refunded. This program is subject to a sunset provision, meaning it will automatically expire six years after its effective date unless reauthorized by the General Assembly.

Transportation and Infrastructure

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=626314