OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
S.B. 189 Bill Analysis
135th General Assembly
Click here for S.B. 189’s Fiscal Note
Version: As Introduced
Primary Sponsors: Sens. Craig and Sykes
Effective date:
Mackenzie Damon, Attorney
SUMMARY
 Authorizes nonrefundable personal income tax credits for the following:
 The cost of firearms safety training classes.
 The purchase of firearms storage and locking devices.
DETAILED ANALYSIS
Income tax credits for firearm safety classes and devices
The bill authorizes nonrefundable income tax credits for amounts spent by a taxpayer
during the taxable year to (1) attend a firearms safety training course or (2) purchase a firearm
storage or locking device. The amount of the credit equals the cost of the course, up to a
maximum of $250 per year, or the purchase price of the device, with a limit of $250 per device.1
Firearm safety training classes
The credit for firearm safety courses applies to the costs of attending a class, course, or
program that would qualify an individual to receive a state concealed firearm carry license.
Such courses must provide at least two hours of in-person training and require the individual to
pass a competency exam with both in-person and written portions. They must also generally be
offered by the state, a local government, or a national gun advocacy organization, or taught by
instructors certified by one of those entities.2
1 R.C. 5747.08, 5747.86, 5747.87, and 5747.89.
2 R.C. 5747.86.
January 19, 2024
Office of Research and Drafting LSC Legislative Budget Office
Storage and locking devices
The credit for safety devices applies to “secure storage devices” and “locking devices.”
A secure storage device includes any device, such as a safe, that can be used to store a firearm
and that can only be unlocked by means of a key, combination, biometric identifier, or similar
means. A locking device includes any tamper-resistant mechanical lock or device that renders a
firearm inoperable without first deactivating the device by those same means.3
Credit administration
Taxpayers may claim the credits authorized in the bill for taxable years ending on or
after the bill’s 90-day effective date.4 The bill specifically prohibits the Tax Commissioner from
keeping a list of taxpayers who claim either credit.5
HISTORY
Action Date
Introduced 11-15-23
ANSB0189IN-135/sb
3 R.C. 5747.87.
4 Section 3.
5 R.C. 5747.86 and 5747.87.
P a g e |2 S.B. 189
As Introduced


Statutes affected:
As Introduced: 5747.08, 5747.98