OH HB235

Creates a nonrefundable Ohio income tax credit of up to $250 per year for purchases of firearm secure storage devices (locked safes, containers, lock boxes) and locking devices that disable firearms

Creates a nonrefundable Ohio income tax credit of up to $250 per year for the cost of completing handgun training courses that qualify under Ohio's concealed carry license requirements (Section 2923.125)

Prohibits the Tax Commissioner from preparing or maintaining a list of taxpayers who claim either credit

Credits apply to taxable years ending on or after the effective date of the legislation

Amends Ohio Revised Code sections 5747.08 and 5747.98 and enacts new sections 5747.87 and 5747.88