Authorizes a tax credit to offset amounts paid on gun safety items

HB 1891 establishes a tax credit program for Missouri residents who purchase approved firearm safes or safety devices, such as trigger locks, to help offset the cost of these items. Beginning in the 2025 tax year, eligible taxpayers can claim up to $500 in credits against their state income tax liability for qualifying purchases made within that same year. The state will set specific rules for which products qualify, and the total amount of credits available to all taxpayers is capped at $500,000 annually, with credits awarded on a first-come, first-served basis if the limit is reached. The program is designed to expire automatically six years after it begins unless the legislature chooses to extend it.