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SECOND REGULAR SESSION
SENATE BILL NO. 1434
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WASHINGTON.
6023S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain
firearm safety training courses.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto 1
one new section, to be known as section 135.1160, to read as 2
follows:3
135.1160. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Department", the Missouri department of public 3
safety; 4
(2) "Eligible youth", an individual who is a resident 5
of this state, has not reached the age of eighteen years as 6
of the last day of the tax year for which a tax credit is 7
claimed pursuant to this section, and is claimed as a 8
dependent on the Missouri income tax return of a taxpayer; 9
(3) "Qualified firearm safety course", a course of 10
instruction that meets the minimum training requirements for 11
a concealed carry permit under section 571.111, or a course 12
of instruction focused on safe handling, storage, and 13
operation of firearms and offered by one of the following: 14
(a) A law enforcement agency located in this state; 15
(b) A community college or public or private school 16
located in this state; 17
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(c) A firearms instructor certified by the department 18
or the National Rifle Association; or 19
(d) The Missouri department of conservation; 20
(4) "State tax liability", any liability incurred by a 21
taxpayer pursuant to the provisions of chapter 143 or 22
chapter 148, exclusive of the provisions relating to the 23
withholding of tax as provided for in sections 143.191 to 24
143.265 and related provisions; 25
(5) "Tax credit", a credit against the tax otherwise 26
due under chapter 143, excluding withholding tax imposed 27
under sections 143.191 to 143.265; 28
(6) "Taxpayer", any individual that is subject to the 29
tax imposed under chapter 143, excluding withholding tax 30
imposed under sections 143.191 to 143.265, who is able to 31
claim an eligible youth as a dependent for federal income 32
tax purposes. 33
2. (1) For all tax years beginning on or after 34
January 1, 2026, a taxpayer shall be authorized to claim a 35
tax credit on the taxpayer's state tax liability in an 36
amount equal to one hundred percent of the costs incurred 37
for enrolling the taxpayer's eligible youth in a qualified 38
firearm safety course, provided that no tax credit shall 39
exceed one hundred dollars per eligible youth per tax year. 40
(2) Any amount of tax credit that exceeds the 41
taxpayer's state tax liability shall be considered an 42
overpayment of taxes and shall be refunded to the taxpayer. 43
(3) Tax credits authorized by this section shall not 44
be transferred, sold, or otherwise assigned. 45
3. (1) In order to claim a tax credit pursuant to 46
this section, a taxpayer shall submit the following 47
information to the department on a form to be provided by 48
the department: 49
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(a) Proof of successful completion by the eligible 50
youth of a qualified firearm safety course; and 51
(b) Documentation verifying the costs incurred by the 52
taxpayer for enrolling the eligible youth in a qualified 53
firearm safety course. 54
(2) Upon submission of the information required in 55
subdivision (1) of this subsection, the department shall 56
issue the taxpayer a tax credit certificate, which the 57
taxpayer shall attach to the taxpayer's return. 58
(3) The department shall maintain on its website a 59
list of qualified firearm safety courses. 60
4. The department may promulgate rules to implement 61
the provisions of this section. Any rule or portion of a 62
rule, as that term is defined in section 536.010, that is 63
created under the authority delegated in this section shall 64
become effective only if it complies with and is subject to 65
all of the provisions of chapter 536 and, if applicable, 66
section 536.028. This section and chapter 536 are 67
nonseverable and if any of the powers vested with the 68
general assembly pursuant to chapter 536 to review, to delay 69
the effective date, or to disapprove and annul a rule are 70
subsequently held unconstitutional, then the grant of 71
rulemaking authority and any rule proposed or adopted after 72
August 28, 2026, shall be invalid and void. 73
5. Pursuant to section 23.253 of the Missouri sunset 74
act: 75
(1) The program authorized pursuant to this section 76
shall automatically sunset six years after the effective 77
date of this section unless reauthorized by an act of the 78
general assembly; 79
(2) This section shall terminate on September first of 80
the calendar year immediately following the calendar year in 81
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which the program authorized pursuant to this section is 82
sunset; and 83
(3) The provisions of this subsection shall not be 84
construed to impair or impede the state's fulfillment of any 85
obligations, including the authorization, issuance, or 86
redemption of tax credits, incurred pursuant to this section 87
prior to the date the program authorized pursuant to this 88
section is sunset. 89
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