SB 1537 - 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. This act is identical to SB 1434 (2026). JOSH NORBERG

2026 Regular Session Introduced by David Gregory

Missouri would let gun owners claim tax credits for completing state-approved firearm safety training courses.

Second Read and Referred S Transportation, Infrastructure and Public Safety Committee

Legislative bill overview

SB 1537 would establish a tax credit in Missouri for individuals who complete approved firearm safety training courses. The bill allows taxpayers to claim a credit against their state income tax liability based on documented completion of certified safety instruction. The specific credit amount, eligible courses, and certification requirements would be defined through the bill's provisions or subsequent regulations.

Why is this important

Firearm safety training can reduce accidental injuries and deaths, particularly among gun owners and household members. Tax incentives could potentially increase participation in voluntary safety courses beyond those required by law. The bill reflects broader policy debates about balancing gun rights with public safety measures through market-based incentives rather than mandates.

Potential points of contention

Fiscal cost vs. public health benefit: Opponents may question whether the tax revenue foregone justifies measurable reductions in firearm accidents, or whether resources would be better spent on mandatory training or other safety initiatives

Access and equity concerns: Tax credits primarily benefit higher-income filers who owe taxes; lower-income gun owners may not gain equal benefit, potentially widening disparities in safety training access

Definition of "approved" courses: Disputes could arise over which training programs qualify, who certifies instructors, and whether standards are sufficiently rigorous or vary widely across providers