SB 1793 - For all tax years beginning on or after January 1, 2026, this act authorizes an income tax deduction for income received as salary or compensation as a first responder. The amount of the deduction shall be 10% of income received for first responders with at least two, but less than four years of continuous service, as defined in the act, and shall increase by 10% for each additional two years of continuous service until the deduction is 50% of income for first responders with ten or more years of continuous service. This provision is identical to SB 731 (2025). This act creates the offense of unlawful possession of a firearm by a minor. A person under the age of 18 commits such offense if he or she knowingly possesses a handgun or ammunition for a handgun. This offense shall be a class A misdemeanor. This act shall not apply to any of the following people with the prior written consent of his or her parent or guardian: • A temporary transfer or possession of a handgun or ammunition by a person under the age of 18 in the course of employment, farming, target practice, hunting, or during a firearms safety course; • A person under the age of 18 who is a member of the U.S. Armed Forces or National Guard; • A transfer by inheritance of title of a handgun or ammunition to a person under the age of 18; and • A person under the age of 18 who is using a handgun or ammunition in self-defense. Additionally, this act provides that any firearm confiscated for the purposes of prosecution or investigation shall be returned to the owner if the firearm was used by a minor to commit an unlawful act and such minor was not the lawful owner of the firearm. This provision is identical to SB 790 (2024) and substantially similar to SB 217 (2023). TRISTAN BENSON, JR.