Missouri Senate Bill SB1537

Missouri 2026 Regular Session

• Introduced: 1/12/26
• Refer: 2/5/26

Caption

SB 1537

Summary

SB 1537 creates a new Missouri income tax credit for taxpayers who pay to enroll an eligible dependent youth in a qualified firearm safety course. The credit is available for tax years beginning on or after January 1, 2026, and equals 100% of the eligible course costs, up to $100 per eligible youth per tax year. If the credit exceeds the taxpayer’s state tax liability, the excess is refundable as an overpayment, and the credit may not be transferred, sold, or assigned. The bill defines eligible youth as Missouri residents under 18 who are claimed as dependents, and it defines qualified firearm safety courses broadly to include courses meeting concealed carry training standards or instruction on safe handling, storage, and operation of firearms offered by law enforcement agencies, schools, certified instructors, or the Missouri Department of Conservation. To claim the credit, taxpayers must submit proof of course completion and documentation of costs to the Missouri Department of Public Safety, which must issue a tax credit certificate and maintain a public list of qualifying courses. The department is also authorized to adopt implementing rules.

Impact

SB 1537 would add section 135.1160 to Missouri law and create a new refundable tax credit against state income tax liability under chapter 143. It would affect taxpayers who claim dependent children, firearm safety course providers, and the Missouri Department of Public Safety, which would administer the program, certify claims, and publish qualifying courses. The bill also includes a six-year sunset under Missouri’s sunset law, after which the program would terminate unless reauthorized, while preserving credits already earned or issued before sunset.

Sentiment

Based on the bill text and the absence of recorded committee testimony or votes in the provided materials, the available sentiment is limited to the bill’s apparent policy intent rather than documented debate. The measure appears to be framed as a public safety and family-oriented incentive, encouraging firearm safety education for minors through a modest tax benefit. Because no committee discussion or voting history is included, there is no recorded evidence here of formal support or opposition.

Contention

The main likely point of contention is the policy choice to use the tax code to subsidize firearm training for minors, which may be viewed by supporters as promoting safe storage and handling and by critics as an indirect public incentive for firearm ownership or youth firearms exposure. Another possible issue is administrative complexity, including verifying course eligibility, documenting costs, and maintaining the qualifying-course list. The refundable nature of the credit may also draw scrutiny because it can result in state payments even when no tax is owed.