SB 1793 — Creates the offense of unlawful possession of a firearm by a minor and creates an income tax deduction for compensation as a first responder
Last action — Second Read and Referred S Transportation, Infrastructure and Public Safety Committee
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced February 26, 2026. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Odds of enactment
Low chanceBased on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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 868 (2026), SB 922 (2026), HB 2631 (2026), SB 34 (2026), HB 695 (2025), SB 790 (2024) and substantially similar to SB 217 (2023). TRISTAN BENSON, JR.
Bill Text
- Introduced 5626S.01I - Introduced Current pdf
Action History
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Second Read and Referred S Transportation, Infrastructure and Public Safety Committee
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S First Read
Sponsors
- Stephen Webber · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 198 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (198)
198 members have not signed on to this bill.
Show all 198 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- What does SB 1793 do?
- 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 868 (2026), SB 922 (2026), HB 2631 (2026), SB 34 (2026), HB 695 (2025), SB 790 (2024) and substantially similar to SB 217 (2023). TRISTAN BENSON, JR.
- Who sponsors SB 1793?
- SB 1793 is sponsored by Stephen Webber.
- What is the current status of SB 1793?
- This bill is in committee in the Senate. Introduced February 26, 2026. It must pass committee before a floor vote.
- Where can I track SB 1793?
- Track SB 1793 free on One Click Politics — get push/email alerts when it moves.
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