To amend sections 2923.11, 5739.01, 5739.02, 5739.03, 5739.17, 5747.08, and 5747.98 and to enact sections 2923.26, 2923.27, 3701.982, and 5747.74 of the Revised Code to enact Amya's Law for Child Access Prevention to provide for the safe storage of firearms, to authorize a nonrefundable income tax credit for the purchase of secure storage and safety devices, and to exempt such devices from sales and use tax.
HB901, titled Amya’s Law for Child Access Prevention, would create new firearm safe-storage requirements and related consumer incentives. The bill prohibits knowingly storing or leaving a firearm in a manner or location where a minor may gain access, unless one of several exceptions applies, such as the firearm being securely stored, the minor unlawfully entering the residence, the minor having parental consent, or the minor accessing the firearm for a lawful purpose like hunting, sporting, education, or self-defense. A violation is classified as improper storage of a firearm, punishable as a first-degree misdemeanor if physical harm results, or a fourth-degree felony if serious physical harm results.
The bill also establishes a voluntary firearm hold agreement process under which a federally licensed firearms dealer or county or municipal law enforcement agency may temporarily take possession of a lawfully possessed firearm and return it after an agreed period. Dealers or agencies that enter such agreements must provide a pamphlet prepared by the Department of Health, in consultation with the Department of Veterans Services, containing mental health resources, veteran crisis resources, local veterans organizations, and guidance on secure gun storage devices. If a firearm remains unclaimed after notice efforts, the bill directs the dealer to transfer it to law enforcement or, if already in law enforcement custody, to be disposed of under local policies.
In the tax code, HB901 would create a nonrefundable personal income tax credit for purchases of secure gun storage or safety devices, equal to the purchase price up to $250 per taxpayer per year. It would also exempt secure gun storage or safety devices from Ohio sales and use tax and require firearm retailers to post a notice about the sales tax exemption and provide written notice to consumers at the time of firearm sales or transfers. The bill further updates the sales tax definitions and exemption lists to reflect the new exemption and related terminology.
The bill’s impact on state law would be significant in both criminal and tax administration. It adds a new child-access-prevention offense to the Revised Code, creates a new state pamphlet and notice requirement tied to firearm sales, and expands the sales tax exemption structure to include secure storage devices. It also adds a new income tax credit section and adjusts the ordering of credits in the income tax code so the new gun-storage credit is applied in the statutory sequence. The bill’s effective-date provisions delay the income tax credit until taxable years beginning on or after January 1, 2027, while the sales tax and related amendments would take effect on the first day of the first month after enactment.
No committee testimony or recorded votes were provided, and the bill was listed as introduced and referred to the House Ways and Means Committee. Based on the bill text alone, the measure appears to be framed as a firearm safety and child-protection proposal with a tax incentive component, and the overall sentiment in the available record is neutral to supportive in tone because it is presented as a public-safety measure rather than as a punitive gun-control bill. The main likely point of contention is the new criminal liability for firearm storage around minors, including how broadly the prohibited conduct is defined and whether the exceptions are sufficient; another possible issue is the use of tax policy to encourage purchase of gun safes and locks, which may draw debate over cost, effectiveness, and scope.
HB901 would amend Ohio’s firearms, sales tax, and income tax statutes. It creates new Revised Code sections governing firearm storage around minors, firearm hold agreements, a health/veterans pamphlet, and a refundable-style tax incentive structure in the form of a nonrefundable credit for secure gun storage or safety devices. It also adds those devices to the list of sales-tax-exempt items and requires retailers to provide notice of the exemption. The bill would affect firearm owners, parents and guardians, gun dealers, law enforcement agencies, the Department of Health, the Department of Veterans Services, and taxpayers claiming the new credit.
No committee discussion or vote history was provided, so there is no recorded floor or committee sentiment to summarize. From the bill’s structure and title, the measure is presented as a child-access-prevention and firearm-safety proposal with a public-health and veteran-support component, suggesting a generally safety-oriented and preventive framing. The absence of recorded opposition or amendments in the provided materials means the available sentiment is best characterized as neutral, with the bill’s stated purpose indicating likely support among proponents of firearm storage requirements and related safety incentives.
The most likely area of contention is the new prohibition on leaving firearms where minors may access them, especially the scope of liability, the misdemeanor/felony penalties tied to resulting harm, and how the exceptions would be interpreted in practice. Gun-rights opponents may object to the criminalization of storage decisions and the retailer notice requirements, while supporters may argue the bill is narrowly tailored to prevent child access and accidental shootings. The tax credit and sales-tax exemption could also be debated on fiscal grounds, including revenue loss and whether the incentive is large enough to change behavior.