Authorizes the "Volunteer First Responder Tax Credit", relating to tax credits for certain first responders

HB 833 creates a $250 annual state income tax credit for Missouri volunteer first responders who serve for at least one month during the tax year. It directly affects volunteer firefighters, EMS personnel, and reserve peace officers who meet state training requirements and provide verified service (via a supervisor's statement). The credit is prorated for partial-year service (e.g., $20.83 per month) but limited to one role per year and non-refundable. The program expires automatically six years after implementation unless reauthorized by the legislature.