Ohio House Bill HB235

Ohio 2025-2026 Regular Session

• Introduced: 4/15/25

Caption

To amend sections 5747.08 and 5747.98 and to enact sections 5747.87 and 5747.88 of the Revised Code to authorize a nonrefundable income tax credit for the cost of handgun training and firearms storage and locking devices.

Summary

HB235 would create two new nonrefundable Ohio income tax credits for individual taxpayers: one for the cost of purchasing secure firearm storage or locking devices, and one for the cost of completing certain handgun training courses. Each credit would be capped at $250 per taxpayer per taxable year, and the credits would apply against the taxpayer’s aggregate liability under the state income tax. The bill also specifies that the tax commissioner may request receipts or other documentation to support the claims, but may not maintain a list of taxpayers who use either credit. In addition to creating the new credits, the bill amends the state’s credit-ordering statute so that the firearm storage and handgun training credits are placed in the sequence in which taxpayers must claim credits against their income tax liability. It also makes conforming changes to the pass-through entity filing provisions in section 5747.08, including adding references to the new credits in the list of credits excluded from the special pass-through entity single-return rules. The new credits would apply to taxable years ending on or after the bill’s effective date. The bill’s practical effect would be to reduce income tax liability for taxpayers who buy gun safes, lock boxes, locking devices, or similar secure storage products, and for those who complete qualifying handgun training programs. Because the credits are nonrefundable, they can reduce tax owed only to zero and do not generate refunds beyond the taxpayer’s liability. The bill would not change firearm possession rules directly, but it would use the tax code to encourage firearm safety practices and training. The available context shows the bill was introduced and referred to the House Ways and Means Committee, with no recorded votes or committee testimony provided. As a result, there is no documented public debate in the supplied materials, but the bill’s subject matter suggests it is likely to draw support from gun-safety advocates and gun owners who favor training and secure storage incentives. It may also attract scrutiny from lawmakers or stakeholders concerned about using the tax code to subsidize firearm-related purchases or about the administrative burden of verifying claims. The main point of contention is likely to be policy rather than drafting: whether the state should encourage firearm safety through tax incentives, and whether such credits are an effective or appropriate use of tax expenditures. Another possible issue is the scope of qualifying training and storage devices, since the bill relies on statutory definitions and documentation requirements to determine eligibility.

Impact

HB235 would add two new sections to the Ohio Revised Code, sections 5747.87 and 5747.88, creating nonrefundable personal income tax credits for firearm secure storage/locking devices and handgun training expenses. It would also amend section 5747.98 to place those credits in the statutory credit-priority order and amend section 5747.08 to conform pass-through entity filing provisions to the new credits. The bill would affect individual taxpayers who purchase qualifying firearm safety equipment or complete qualifying handgun training, while leaving existing firearm laws unchanged.

Sentiment

Based on the limited available record, the bill appears to be in an early, introductory stage with no recorded votes or committee testimony. There is no direct evidence of support or opposition in the supplied materials, but the bill’s framing suggests a generally pro-safety, pro-gun-owner incentive approach. The absence of debate means the overall sentiment cannot be measured precisely from the context provided.

Contention

The likely areas of contention are whether the state should subsidize firearm-related purchases through the income tax code, whether the credits would meaningfully improve safety, and how to define and verify eligible storage devices and training programs. Supporters would likely emphasize encouraging responsible gun ownership and safe storage, while critics may question the policy choice, the revenue cost, and whether the credits disproportionately benefit taxpayers with enough liability to use them. The bill also includes a confidentiality provision barring the tax commissioner from keeping a list of claimants, which may reflect privacy concerns around firearm ownership.