MO SB1537

Creates a state income tax credit of 100% of costs (up to $100 per child per year) for enrolling dependents under age 18 in qualified firearm safety courses, effective January 1, 2026

Qualified courses include concealed carry permit training courses or firearm safety instruction offered by law enforcement agencies, schools, community colleges, NRA-certified instructors, Department of Public Safety-certified instructors, or the Missouri Department of Conservation

Tax credit is refundable, meaning amounts exceeding state tax liability will be refunded to the taxpayer

Tax credits cannot be transferred, sold, or assigned; taxpayers must submit proof of course completion and cost documentation to the Department of Public Safety to receive a tax credit certificate

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