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SECOND REGULAR SESSION
HOUSE BILL NO. 2615
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE HEIN.
4973H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 135, RSMo, by adding thereto one new section relating to tax credits for
purchases of firearm safety equipment.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be
2 known as section 135.770, to read as follows:
135.770. 1. As used in this section, the following terms mean:
2 (1) "Console or vehicle fir earm safe", a safe appr oved by the department of
3 public safety specifically for the storage of one or mor e fir earms within a motor vehicle;
4 (2) "Fir earm safe", a safe appr oved by the department of public safety
5 specifically for the storage of one or mor e fir earms and also includes a console or vehicle
6 fir earm safe;
7 (3) "Fir earm safety device", a device appr oved for use by the department of
8 public safety that, when installed on a fir earm, is designed to pr event the fir earm fr om
9 being operated without first deactivating or rem oving the device. Examples of fir earm
10 safety devices include, but ar e not limited to, fir earm trigger locks and any other locks
11 or cables designed to pr event a fir earm fr om being operated without first deactivating
12 or rem oving such locks or cables;
13 (4) "Qualified amount", for a given tax year , the total amount that the taxpayer
14 paid to ordinary r etailers for fir earm safes or fir earm safety devices pur chased for use
15 and not for res ale, including the sales tax levied and imposed under the laws of this state
16 for the pur chases of any fir earm safes or fir earm safety devices, up to five hundr ed
17 dollars across all such pur chases;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (5) "T ax liability", for a given tax year , the state individual income tax due by a
19 taxpayer under chapter 143, excluding withholding tax imposed under sections 143.191
20 to 143.265;
21 (6) "T axpayer", any individual subject to the state income tax imposed under
22 chapter 143, excluding the withholding tax imposed under section 143.191 to 143.265.
23 2. For all tax years beginning on or after January 1, 2027, a taxpayer shall be
24 allowed to claim a tax cr edit against such taxpayer's tax liability in an amount equal to
25 the taxpayer's qualified amount, up to five hundred dollars, for all fir earm safe or
26 fir earm safety device purch ases made in the same tax year for which the tax cred it is
27 claimed. The amount of any tax credit claimed under this section shall not exceed the
28 amount of the taxpayer's tax liability .
29 3. The cumulative amount of tax cr edits allowed to all taxpayers under this
30 section shall not exceed five hundred thousand dollars per calendar year . If the amount
31 of tax cred its claimed in a calendar year under this section exceeds five hundr ed
32 thousand dollars, tax cred its shall be authorized based on the order in which they are
33 claimed.
34 4. No tax cr edit issued under this section shall be carried forward to a
35 subsequent tax year . No tax cred it issued under this section shall be assigned,
36 transferr ed, or sold.
37 5. (1) The department of public safety and the department of revenu e shall
38 jointly pr omulgate rules relat ing to the appr oval of fir earm safes and fir earm safety
39 devices for the purposes of this section. The department of reven ue shall establish
40 pr ocedur es and promul gate any necessary rules for eligible taxpayers to apply for and
41 r eceive the tax credi t authorized under this section. The department of reven ue may
42 r equir e taxpayers to submit copies of receip ts for the pur chases of fir earm safes and
43 fir earm safety devices.
44 (2) Any rule or portion of a rule, as that term is defined in section 536.010, that is
45 cr eated under the authority delegated in this section shall become effective only if it
46 complies with and is subject to all of the pr ovisions of chapter 536 and, if applicable,
47 section 536.028. This section and chapter 536 are nonseverable and if any of the powers
48 vested with the general assembly pursuant to chapter 536 to revi ew , to delay the
49 effective date, or to disappr ove and annul a rule are subsequently held unconstitutional,
50 then the grant of rulemaking authority and any rule pro posed or adopted after August
51 28, 2026, shall be invalid and void.
52 6. Under section 23.253 of the Missouri sunset act:
53 (1) The pr ovisions of this section shall sunset six years after the effective date of
54 this section unless r eauthorized by an act of the general assembly;
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55 (2) This section shall terminate on September first of the calendar year
56 immediately following the calendar year in which the pr ovisions of this section are
57 sunset; and
58 (3) The pr ovisions of this subsection shall not be construed to limit or in any way
59 impair a taxpayer's ability to redeem tax credi ts authorized on or befor e the date the
60 pr ogram authorized under this section expir es.
✔
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