Creates the offense of unlawful possession of a firearm by a minor and creates an income tax deduction for compensation as a first responder

SB 1793 creates a new criminal offense for minors possessing firearms without permission and establishes an income tax deduction for first responders receiving certain compensation payments. The bill would make it illegal for minors to have firearms (excluding authorized scenarios like supervised training), and allow first responders to deduct specific compensation (e.g., overtime or hazard pay) from their taxable income. This bill directly affects minors and first responders in the state, with no further details available as it is newly introduced (first read on 2026-02-26).