SB 1434 - This act authorizes a tax credit for one hundred percent of the costs incurred by a taxpayer for enrolling the taxpayer's qualified youth in a qualified firearm safety course, as such terms are defined in the act. No tax credit shall exceed $100 per eligible youth per tax year. Tax credits authorized by the act shall be refundable, and shall not be transferred, sold, or assigned. A taxpayer shall submit documentation to the Department of Public Safety verifying completion of a course, as well as all incurred costs. The Department shall maintain a list of qualifying courses on its website. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. JOSH NORBERG