Bill > HB235

This bill creates two new nonrefundable income tax credits for Ohio taxpayers related to firearm safety and training. First, the bill establishes a tax credit for purchasing secure storage devices (like locked safes or cases) or firearm locking devices that prevent the weapon from being operated, with a maximum credit of $250 per year. Second, the bill creates a tax credit for the cost of handgun training courses that meet specific state requirements, also capped at $250 annually. To claim either credit, taxpayers must provide sales receipts or documentation of course completion to the tax commissioner. The credits can be applied against the taxpayer's state income tax liability and must be claimed in a specific order relative to other available tax credits. The new credits will apply to taxable years ending on or after the bill's effective date. By offering these financial incentives, the bill aims to encourage responsible firearm ownership and safety practices among Ohio residents.

Budget and Finance

https://www.legislature.ohio.gov/legislation/136/hb235