Authorizes a tax credit for certain firearm safety training courses

Firearms Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Washington, Barbara; House handler: N/A
Last action: 2026-02-05
Official status: Second Read and Referred S Transportation, Infrastructure and Public Safety Committee
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-02-05 S304
Second Read and Referred S Transportation, Infrastructure and Public Safety Committee
2026-01-07 S91
S First Read
2025-12-16 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

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Introduced

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SB 1434 - This act authorizes a tax credit for one hundred percent of the costs incurred by a taxpayer for enrolling the taxpayer's qualified youth in a qualified firearm safety course, as such terms are defined in the act. No tax credit shall exceed $100 per eligible youth per tax year. Tax credits authorized by the act shall be refundable, and shall not be transferred, sold, or assigned.

A taxpayer shall submit documentation to the Department of Public Safety verifying completion of a course, as well as all incurred costs. The Department shall maintain a list of qualifying courses on its website.

This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly.
JOSH NORBERG