OH HB262

Prohibits negligent storage of firearms in residences where minors can access them; violations are misdemeanor of third degree, or felony of fourth or third degree if a minor uses the firearm to cause serious physical harm or death.

Exempts storage from the prohibition if firearm is secured in locked container, rendered inoperable by tamper-resistant lock, accessed through unlawful entry by another person, or used for self-defense.

Establishes nonrefundable income tax credit equal to 20% of purchase price for firearms safety storage units (safes, cases, lock boxes), with annual maximum credit of $400 per taxpayer.

Applies to taxable years beginning on or after January 1, 2022, and establishes firearms safety storage credit in state tax credit claim order under section 5747.98.

Requires tax commissioner to obtain sales receipts or other documentation to substantiate safety storage unit purchases before allowing credit claims.