OH SB96

Creates a nonrefundable Ohio income tax credit of up to $250 for costs of completing handgun training courses required for concealed carry license applications under section 2923.125 of the Revised Code

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

Both credits are claimed in the taxable year the expense was incurred and cannot reduce tax liability below zero

Prohibits the tax commissioner from preparing or keeping lists of taxpayers who claim either credit

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