MO SB1793

Creates a state income tax deduction for first responders (law enforcement officers, dispatchers, EMTs, paramedics, firefighters) beginning January 1, 2027, with deduction percentages ranging from 10% for 2-4 years of continuous service up to 50% for 10+ years

Establishes the offense of unlawful possession of a firearm by a minor, making it a class A misdemeanor for persons under 18 to knowingly possess a handgun or handgun-specific ammunition

Exempts minors from the firearm offense when possessing handguns for employment, ranching/farming, target practice, hunting, or safety instruction with prior written parental consent and proper transport requirements

Additional exemptions apply to minors serving in the Armed Forces or National Guard, those who inherit firearms, and those using firearms in self-defense against home intruders

Authorizes courts to order confiscation of firearms used in felonies, with proceeds from sales going to the arresting law enforcement agency's revolving fund