Authorizes a tax credit for certain firearm safety training courses

Summary

The bill lets Missouri taxpayers claim a credit equal to the full cost of enrolling each dependent under 18 in a qualified gun‑safety class, up to $100 per child. The credit is refundable, so any amount that exceeds the taxpayer's state tax liability is paid back, and it cannot be sold or transferred. It is intended to encourage safe handling and storage of firearms among youth.

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