MO SB1434

Creates a tax credit equal to 100% of costs incurred for enrolling a dependent under age 18 in a qualified firearm safety course, capped at $100 per eligible youth per tax year, effective January 1, 2026

Qualified courses include those meeting concealed carry permit training requirements or courses on safe handling, storage, and operation of firearms offered by law enforcement agencies, schools, NRA-certified instructors, or the Missouri Department of Conservation

Tax credit is refundable if the amount exceeds the taxpayer's state tax liability, but credits cannot be transferred, sold, or assigned

Missouri Department of Public Safety administers the program, issues tax credit certificates upon proof of course completion, and must maintain a list of qualified courses on its website

Program automatically sunsets six years after the effective date unless reauthorized by the General Assembly