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
SB 96 would create two new nonrefundable Ohio income tax credits for individual taxpayers. The first credit would reimburse the cost of qualifying handgun training courses, classes, or programs under Ohio concealed-carry licensing law, up to $250 per taxable year. The second credit would reimburse purchases of secure firearm storage devices or locking devices, also capped at $250 per device. Both credits would be claimed against a taxpayer’s aggregate state income tax liability and would apply beginning with taxable years ending on or after the bill’s effective date.
The bill also amends Ohio’s credit-ordering statute so these new firearm-related credits are placed among the credits taxpayers must claim in a specified sequence when calculating income tax liability. The legislation directs the tax commissioner not to maintain a list of taxpayers who claim either credit, and it allows the commissioner to request receipts or other documentation to verify claims for the storage-device credit. In addition, the bill makes conforming changes to the pass-through entity tax return provisions in section 5747.08 and the credit-priority list in section 5747.98.
Impact
If enacted, SB 96 would add new sections 5747.87 and 5747.88 to the Revised Code and modify sections 5747.08 and 5747.98 governing Ohio individual income tax administration and credit ordering. It would reduce state income tax liability for eligible taxpayers who pay for handgun training or buy firearm safes, lock boxes, or similar locking devices, subject to the nonrefundable nature of the credits and the $250 cap. The bill would also require the Department of Taxation to administer the credits without keeping a list of claimants, while preserving the commissioner’s authority to request proof of purchase for the storage-device credit.
Sentiment
Based on the bill text and the absence of recorded committee testimony or votes in the provided materials, the available sentiment appears neutral to supportive in drafting terms, with the sponsors framing the bill as a tax incentive for firearm safety and training. The measure’s structure suggests an effort to encourage voluntary safety measures rather than impose new regulatory requirements. No formal vote history or hearing record is provided here to indicate broader legislative support or opposition.
Contention
The most likely point of contention is policy and political: supporters may view the credits as promoting responsible gun ownership, training, and safe storage, while opponents may object to using the tax code to subsidize firearm-related purchases or to the state’s indirect support of gun ownership. Another possible issue is administrative verification, especially for the storage-device credit, since the bill allows the tax commissioner to request receipts but bars maintaining a list of claimants. The bill also may raise questions about whether the credits are targeted enough to influence behavior or whether the $250 cap is sufficient to matter for taxpayers.