Authorizes a nonrefundable income tax credit for handgun training and firearms storage and locking devices.

The bill amends Ohio's Revised Code to authorize a nonrefundable income tax credit for handgun training and firearms storage and locking devices. The credit for secure storage or locking device purchases allows a taxpayer to claim up to $250 per year for the purchase price of each device. The handgun training credit allows a taxpayer to claim up to $250 per year for the cost of a course, class, or program. The bill repeals existing sections and enacts new sections to implement these credits.

Authorizes a nonrefundable income tax credit for handgun training and firearms storage and locking devices.

The bill amends Ohio's Revised Code to authorize a nonrefundable income tax credit for handgun training and firearms storage and locking devices. The credit for secure storage or locking device purchases allows a taxpayer to claim up to $250 per year for the purchase price of each device. The handgun training credit allows a taxpayer to claim up to $250 per year for the cost of a course, class, or program. The bill repeals existing sections and enacts new sections to implement these credits.