SB1434

Missouri SB1434 authorizes a tax credit for firearm safety training courses for eligible youth.

Missouri SB1434 allows taxpayers to claim a tax credit for costs incurred for enrolling eligible youth in qualified firearm safety courses. The credit is equal to 100% of the costs, up to $100 per eligible youth per tax year. The Missouri Department of Public Safety will maintain a list of qualified courses on its website. The tax credit program will sunset six years after the taxpayer's return unless reauthorized by the General Assembly.