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You Buy the gun then you submit the rebate to S&W "Open to disabled, retired, active, active reservists and honorably discharged members of the U.S. Armed Forces. Purchase any new M&P Rifle and receive a $50 S&W prepaid Mastercard. See manufacturer link for details. https://www.smith-wesson.com/rebates"

Jose, once you purchase and receive the gun, you will apply for the rebate directly with Smith and Wesson here : https://www.smithandwessonrebates.com/us/#/home