Creates the offense of unlawful possession of a firearm by a minor and creates an income tax deduction for compensation as a first responder

Summary

The bill creates a new Missouri income‑tax deduction for first‑responders that increases by 10 % for every two years of continuous service, up to 50 % for those with ten or more years. It also criminalizes a minor’s knowing possession of a handgun or handgun ammunition as a Class A misdemeanor, except for certain activities like employment, farming, target practice, military service, inheritance, or self‑defense. The measure failed to pass and was last referred to the Transportation, Infrastructure and Public Safety Committee.

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