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

HB 2615 allows Missouri individual taxpayers to claim a state income tax credit for purchases of approved firearm safes or safety devices (like trigger locks), up to $500 per tax year. The credit directly affects residents who buy these items for personal use, offsetting their state income tax liability - up to the amount owed - without carryover to future years. The bill caps total annual credits at $500,000 and expires after six years unless renewed by the legislature. It defines "approved" items through joint rules by the Public Safety and Revenue departments, requiring receipts for verification.