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

HB 936 creates a state income tax credit for Missouri residents who purchase approved firearm safes or safety devices (like trigger locks) for personal use. Taxpayers can claim a credit equal to their annual spending on these items (up to $500 total, including sales tax), applied against their state income tax liability. The program is capped at $500,000 in total credits per year across all taxpayers and expires on December 31, 2032, unless renewed by the legislature. Devices must be approved by the Department of Public Safety, and credits cannot be carried forward or transferred.