Enact the Keep Every Home Safe Act

hb909_00_IN

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 909

2025-2026

Representative Brewer

Cosponsors: Representatives Grim,
Synenberg, Upchurch, Russo

To
amend sections 3301.12, 5502.63, 5747.08, and 5747.98 and to enact
sections 2923.1215, 2923.1216
,
3901.97
,
5502.621, and 5747.74 of the Revised Code
to
require secure storage of firearms, to authorize income tax credits,
to name this act the Keep Every Home Safe Act, and to make an
appropriation.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections 3301.12, 5502.63, 5747.08, and 5747.98 be amended and
sections 2923.1215, 2923.1216
,
3901.97
,
5502.621, and 5747.74 of the Revised Code be enacted to read as
follows:

Sec.
2923.1215.
(A)
As used in this section:

(1)
"Federally licensed firearms dealer" has the same meaning
as in section 5502.63 of the Revised Code.

(2)
"Locking device" means a tamper-resistant mechanical lock
or device that disables a firearm and renders the firearm inoperable
without first deactivating the device. A locking device can only be
unlocked by means of a key, combination, biometric identifier, or
other similar means.

(3)
"Minor" means an individual under the age of eighteen.

(4)
"Secure storage device" means a locked safe, container,
case, lock box, or other device that is designed to be, or can be,
used to store a firearm provided that it can only be unlocked by
means of a key, combination, biometric identifier, or other similar
means.

(5)
A firearm is "securely stored" if, at any time the firearm
is not in the possession of the owner or in the possession of another
person legally eligible to handle it, the firearm is either in a
secure storage device, or rendered inoperable by a locking device and
also stored in an opaque container that is placed in a manner or
location where a person prohibited from possessing or otherwise
handling the firearm cannot reasonably gain access to the firearm.
For purposes of the definition of "securely stored," it is
immaterial whether the firearm is loaded or unloaded.

(6)
A firearm that is in the possession of the owner or another person
who is legally eligible to handle the firearm is "securely held"
if the owner or that person carries it via off-body or on-body carry
methods, provided the firearm is also in a holster equipped with a
properly functioning trigger cover that is also properly employed.

(B)(1)(a)
No person shall keep a firearm in such a manner that it is not
securely stored or securely held.

(b)
No law enforcement officer shall enter a dwelling, or stop a motor
vehicle, for the sole purpose of determining whether a firearm is
securely stored or securely held.

(2)
This section does not create a new offense for failing to securely
store or securely hold a firearm.

(3)(a)
In every incident involving the discharge, unlawful carrying, or
brandishing of a firearm by a minor, the responding law enforcement
officer shall, without regard to whether serious bodily injury or
death occurred, document in writing whether the firearm was securely
stored or securely held by the firearm owner or other person in
lawful possession of the firearm.

(b)
The responding law enforcement officer shall, within seventy-two
hours of the incident, provide the written report to the appropriate
prosecuting authority.

(c)
The report shall include sufficient information to facilitate the
appropriate prosecuting authority's ability to timely respond to the
incident and to complete the report required by division (D)(1) of
this section.

(4)(a)
In every incident involving the discharge, unlawful carrying, or
brandishing of a firearm by a minor, the appropriate prosecuting
authority shall formally assess the liability of the firearm owner or
any other person who at the time of the discharge, unlawful carrying,
or brandishing, had custody or control of the firearm.

(b)
In assessing each incident and without regard to whether serious
bodily injury or death occurred as a result, the appropriate
prosecuting authority shall, at a minimum, assess whether the firearm
was securely stored or securely held.

(C)(1)
In any prosecution of an offense that arises out of an incident
involving the discharge, unlawful carrying, or brandishing of a
firearm by a minor, it shall be an affirmative defense that the owner
of the firearm can demonstrate the firearm was securely stored or
securely held. If another person was in lawful possession of the
firearm or if another person had custody or control of the firearm at
the time of the incident, the owner shall not be required to
demonstrate that the firearm was securely stored or securely held.

(2)
Proof of completion of a firearm safety training course, including a
certificate of completion issued by a certified firearms instructor,
an entity accredited by the department of public safety, a state
approved hunter education or firearm safety program, or any
equivalent course recognized by the department of public safety, that
at minimum includes the criteria below creates a presumption that a
firearm is securely stored or securely held:

(a)
Safe handling and operation of firearms;

(b)
Secure storage practices;

(c)
Information on recognizing observable warning signs of possible
suicide;

(d)
Applicable state and federal laws regarding firearm transfer,
possession, and liability.

(D)(1)
For every incident in which a minor discharges, carries, brandishes,
or is otherwise found to be in unlawful possession or control of a
firearm, the appropriate prosecuting authority shall document, at a
minimum, the following nonidentifying information:

(a)
Date, county, and political subdivision of the incident;

(b)
Race, ethnicity, gender, and age of the owner, or other person who,
at the time of the incident, had lawful possession or control, of the
firearm;

(c)
Race, ethnicity, gender, and age of the minor who fired, brandished,
or was in unlawful possession or control of the firearm;

(d)
Race, ethnicity, gender, and age of any person injured in the
incident and whether the injury was, at the time of the reporting,
fatal;

(e)
The outcome of the assessment, including what charge, if any, was
filed against the owner, or other person in lawful possession or
control, of the firearm.

(2)
If, upon examination of the facts and available evidence, the
prosecuting authority determines there is insufficient evidence that
a criminal offense has occurred, the prosecuting authority shall
indicate this in the report.

(3)(a)
Reports created under divisions (B)(3) and (D)(1) of this section are
a public record.

(b)
Unless otherwise permissible under state law, no portion of division
(D)(1) of this section shall be interpreted to require disclosure of
the names of the firearm owner, the victim, or the minor who
discharged, carried, brandished, or was otherwise in unlawful
possession or control of the firearm.

Sec.
2923.1216.
The
purpose of enacting this act is to balance the rights afforded to the
people by the Constitution of the United States to purchase, own,
possess, receive, or have firearms in a person's custody or control,
with the goal of eliminating child-involved accidental shootings and
obtaining a measurable reduction in the rate of firearm suicide among
youth.

Sec.
3301.12.
(A)
The director of education and workforce, in addition to the authority
otherwise imposed on the director, shall perform the following
duties:

(1)
Provide technical and professional assistance and advice to all
school districts in reference to all aspects of education, including
finance, buildings and equipment, administration, organization of
school districts, curriculum and instruction, transportation of
pupils, personnel problems, and the interpretation of school laws and
state regulations;

(2)
Prescribe and require the preparation and filing of such financial
and other reports from school districts, officers, and employees as
are necessary or proper. The director shall prescribe and require the
installation by school districts of such standardized reporting forms
and accounting procedures as are essential to the businesslike
operations of the public schools of the state.

(3)
Conduct such studies and research projects as are necessary or
desirable for the improvement of public school education in Ohio.
Such studies and projects may include analysis of data contained in
the education management information system established under section
3301.0714 of the Revised Code. For any study or project that requires
the analysis of individual student data, the department of education
and workforce or any entity with which the director or department
contracts to conduct the study or project shall maintain the
confidentiality of student data at all times. For this purpose, the
department or contracting entity shall use the data verification code
assigned pursuant to division (D)(2) of section 3301.0714 of the
Revised Code for each student whose data is analyzed. Except as
otherwise provided in division (D)(1) of section 3301.0714 of the
Revised Code, at no time shall the director, the department, the
state board of education, or any entity conducting a study or
research project on the director's behalf have access to a student's
name, address, or social security number while analyzing individual
student data.

(4)
Prepare and submit annually a report of the activities of the
department and the status, problems, and needs of education in the
state;

(5)
Supervise all agencies over which the department exercises
administrative control, including schools for education of persons
with disabilities;

(6)
In accordance with section 3333.048 of the Revised Code, the
director, jointly with the chancellor of higher education, shall
establish metrics and courses of study for institutions of higher
education that prepare educators and other school personnel and shall
provide for inspection of those institutions.

(7)
Ensure that a copy of the brochure prepared under section 5502.63 of
the Revised Code is provided to the parent or guardian of each
student enrolled in a school district or school that authorizes an
individual to convey deadly weapons or dangerous ordnance into a
school safety zone under division (D)(1)(d) of section 2923.122 of
the Revised Code. The director also may provide a copy of the
brochure to the parent or guardian of any other student.

(B)
The director may annually inspect and analyze the expenditures of
each school district and make a determination as to the efficiency of
each district's costs, relative to other school districts in the
state, for instructional, administrative, and student support
services. The director shall notify each school district as to the
nature of, and reasons for, the determination. The director shall
adopt rules in accordance with Chapter 119. of the Revised Code
setting forth the procedures and standards for the performance of the
inspection and analysis.

Sec.
3901.97.
(A)
As used in this section:

(1)
"Homeowners insurance" has the same meaning as in section
3929.42 of the Revised Code.

(2)
"Locking device" and "secure storage device" have
the same meanings as in section 2923.1215 of the Revised Code.

(3)
"Tenants insurance" means a personal lines policy of
insurance providing coverage for loss related to personal belongings
of a tenant occupying a residence pursuant to a lease or rental
agreement.

(B)
The superintendent of insurance may issue guidance encouraging
insurers offering homeowners or tenants insurance policies in this
state to provide premium discounts or policy credits to covered
individuals who present a certificate of completion of a firearm
safety course, proof of ownership of one or more secure storage
devices, or proof of ownership of one or more locking devices.

Sec.
5502.621.
(A)
As used in this section:

(1)
"Impacted household" means a household where a firearm that
was not secure or securely stored was discharged, carried, or
brandished by a household member not authorized or legally eligible
to handle or possess the firearm, or from which a firearm that was
not secure or securely stored was removed by a person not authorized
or legally eligible to handle or possess the firearm, regardless of
the location at which the incident occurred. The term "impacted
household" shall apply without regard to whether the incident
resulted in serious bodily injury or fatality.

(2)
"Firearm" has the same meaning as in section 2923.11 of the
Revised Code.

(B)(1)
Impacted households are eligible to receive free or low-cost mental
health services from existing programs, as identified by the
department of mental health and addiction services.

(2)
The department of public safety, in consultation with the department
of mental health and addiction services, shall make publicly
available a list, which shall be updated annually, of providers,
programs, and agencies from which an impacted household may obtain
free or low-cost mental health and wellness services. The department
of mental health and addiction services shall identify existing
programs providing free or low-cost mental health services and
identify existing revenues to support the programs.

(3)
The department of public safety shall make publicly available a list,
which shall be updated annually, of nonprofit organizations,
federally licensed firearms dealers, and local public safety agencies
that offer free secure storage devices or locking devices, if such
entities exist.

(C)(1)
An impacted household is eligible to receive a free secure storage
device or locking device for every firearm in the home from entities
identified by the department of public safety in division (B)(3) of
this section and entities listed below:

(a)
Nonprofit organizations;

(b)
Federally licensed firearms dealers;

(c)
Any entity authorized by section 1533.13 of the Revised Code to issue
or renew hunting licenses.

(2)
The total cost of the secure storage devices and locking devices
provided to an impacted household under this section shall not exceed
four hundred dollars per fiscal year.

Sec.
5502.63.
(A)
The division of criminal justice services in the department of public
safety shall prepare a poster and a brochure that describe safe
firearms practices
,
including how to securely store a firearm in accordance with section
2923.1215 of the Revised Code, and how to obtain secure storage
devices and locking devices
.
The poster and brochure shall contain typeface that is at least
one-quarter inch tall. The division shall furnish copies of the
poster and brochure free of charge to each federally licensed
firearms dealer in this state
,
to any entity authorized by section 1533.13 of the Revised Code to
issue or renew hunting licenses, and to any division within the
department of public safety that requests copies
.

Any
entity that issues or renews hunting licenses pursuant to section
1533.13 of the Revised Code receiving copies of the poster and
brochure shall display the poster upon receipt.

The
division shall provide the brochure to the department of education
and workforce for the purposes of division (A)(7) of section 3301.12
of the Revised Code.

As
used in this division, "federally licensed firearms dealer"
means an importer, manufacturer, or dealer having a license to deal
in destructive devices or their ammunition, issued and in effect
pursuant to the federal "Gun Control Act of 1968," 82 Stat.
1213, 18 U.S.C. 923 et seq., and any amendments or additions to that
act or reenactments of that act.

(B)(1)
The division of criminal justice services shall create a poster that
provides information regarding the national human trafficking
resource center hotline. The poster shall be no smaller than eight
and one-half inches by eleven inches in size and shall include a
statement in substantially the following form:

"If
you or someone you know is being forced to engage in any activity and
cannot leave – whether it is commercial sex, housework, farm work,
or any other activity – call the National Human Trafficking
Resource Center Hotline at 1-888-373-7888 to access help and
services.

Victims
of human trafficking are protected under U.S. and Ohio law.

The
toll-free Hotline is:

-
Available 24 hours a day, 7 days a week

-
Operated by a non-profit, non-governmental organization

-
Anonymous & confidential

-
Accessible in 170 languages

-
Able to provide help, referral to services, training, and general
information."

The
statement shall appear on each poster in English, Spanish, and, for
each county, any other language required for voting materials in that
county under section 1973aa-1a of the "Voting Rights Act of
1965," 79 Stat. 437, 42 U.S.C. 1973, as amended. In addition to
the national human trafficking resource center hotline, the statement
may contain any additional hotlines regarding human trafficking for
access to help and services.

(2)
The division shall make the poster available for print on its public
web site and shall make the poster available to and encourage its
display at each of the following places:

(a)
A highway truck stop;

(b)
A hotel, as defined in section 3731.01 of the Revised Code;

(c)
An adult entertainment establishment, as defined in section 2907.39
of the Revised Code;

(d)
A beauty salon, as defined in section 4713.01 of the Revised Code;

(e)
An agricultural labor camp, as defined in section 3733.41 of the
Revised Code;

(f)
A hospital or urgent care center;

(g)
Any place where there is occurring a contest for the championship of
a division, conference, or league of a professional athletic
association or of a national collegiate athletic association division
I intercollegiate sport or where there is occurring an athletic
competition at which cash prizes are awarded to individuals or teams;

(h)
Any establishment operating as a massage parlor, massage spa,
alternative health clinic, or similar entity by persons who do not
hold a valid license from the state medical board to practice massage
therapy under Chapter 4731. of the Revised Code;

(i)
A fair.

(3)
As used in this section:

(a)
"Fair" means the annual exposition conducted by any county
or independent agricultural society or the Ohio expositions
commission.

(b)
"Highway truck stop" means a gas station with a sign that
is visible from a highway, as defined in section 5501.01 of the
Revised Code, that offers amenities to commercial vehicles.

Sec.
5747.08.
An
annual return with respect to the tax imposed by section 5747.02 of
the Revised Code and each tax imposed under Chapter 5748. of the
Revised Code shall be made by every taxpayer for any taxable year for
which the taxpayer is liable for the tax imposed by that section or
under that chapter, unless the total credits allowed under division
(E) of section 5747.05 and divisions (F) and (G) of section 5747.055
of the Revised Code for the year are equal to or exceed the tax
imposed by section 5747.02 of the Revised Code, in which case no
return shall be required unless the taxpayer is liable for a tax
imposed pursuant to Chapter 5748. of the Revised Code.

(A)
If an individual is deceased, any return or notice required of that
individual under this chapter shall be made and filed by that
decedent's executor, administrator, or other person charged with the
property of that decedent.

(B)
If an individual is unable to make a return or notice required by
this chapter, the return or notice required of that individual shall
be made and filed by the individual's duly authorized agent,
guardian, conservator, fiduciary, or other person charged with the
care of the person or property of that individual.

(C)
Returns or notices required of an estate or a trust shall be made and
filed by the fiduciary of the estate or trust.

(D)(1)(a)
Except as otherwise provided in division (D)(1)(b) of this section,
any pass-through entity may file a single return on behalf of one or
more of the entity's investors other than an investor that is a
person subject to the tax imposed under section 5733.06 of the
Revised Code. The single return shall set forth the name, address,
and social security number or other identifying number of each of
those pass-through entity investors and shall indicate the
distributive share of each of those pass-through entity investor's
income taxable in this state in accordance with sections 5747.20 to
5747.231 of the Revised Code. Such pass-through entity investors for
whom the pass-through entity elects to file a single return are not
entitled to the exemption or credit provided for by sections 5747.02
and 5747.022 of the Revised Code; shall calculate the tax before
business credits at the highest rate of tax set forth in section
5747.02 of the Revised Code for the taxable year for which the return
is filed; and are entitled to only their distributive share of the
business credits as defined in division (D)(2) of this section. A
single check drawn by the pass-through entity shall accompany the
return in full payment of the tax due, as shown on the single return,
for such investors, other than investors who are persons subject to
the tax imposed under section 5733.06 of the Revised Code.

(b)(i)
A pass-through entity shall not include in such a single return any
investor that is a trust to the extent that any direct or indirect
current, future, or contingent beneficiary of the trust is a person
subject to the tax imposed under section 5733.06 of the Revised Code.

(ii)
A pass-through entity shall not include in such a single return any
investor that is itself a pass-through entity to the extent that any
direct or indirect investor in the second pass-through entity is a
person subject to the tax imposed under section 5733.06 of the
Revised Code.

(c)
Except as provided by division (L) of this section, nothing in
division (D) of this section precludes the tax commissioner from
requiring such investors to file the return and make the payment of
taxes and related interest, penalty, and interest penalty required by
this section or section 5747.02, 5747.09, or 5747.15 of the Revised
Code. Nothing in division (D) of this section precludes such an
investor from filing the annual return under this section, utilizing
the refundable credit equal to the investor's proportionate share of
the tax paid by the pass-through entity on behalf of the investor
under division (I) of this section, and making the payment of taxes
imposed under section 5747.02 of the Revised Code. Nothing in
division (D) of this section shall be construed to provide to such an
investor or pass-through entity any additional deduction or credit,
other than the credit provided by division (I) of this section,
solely on account of the entity's filing a return in accordance with
this section. Such a pass-through entity also shall make the filing
and payment of estimated taxes on behalf of the pass-through entity
investors other than an investor that is a person subject to the tax
imposed under section 5733.06 of the Revised Code.

(2)
For the purposes of this section, "business credits" means
the credits listed in section 5747.98 of the Revised Code excluding
the following credits:

(a)
The retirement income credit under division (B) of section 5747.055
of the Revised Code;

(b)
The senior citizen credit under division (F) of section 5747.055 of
the Revised Code;

(c)
The lump sum distribution credit under division (G) of section
5747.055 of the Revised Code;

(d)
The dependent care credit under section 5747.054 of the Revised Code;

(e)
The lump sum retirement income credit under division (C) of section
5747.055 of the Revised Code;

(f)
The lump sum retirement income credit under division (D) of section
5747.055 of the Revised Code;

(g)
The lump sum retirement income credit under division (E) of section
5747.055 of the Revised Code;

(h)
The credit for displaced workers who pay for job training under
section 5747.27 of the Revised Code;

(i)
The twenty-dollar personal exemption credit under section 5747.022 of
the Revised Code;

(j)
The joint filing credit under division (E) of section 5747.05 of the
Revised Code;

(k)
The nonresident credit under division (A) of section 5747.05 of the
Revised Code;

(l)
The credit for a resident's out-of-state income under division (B) of
section 5747.05 of the Revised Code;

(m)
The earned income tax credit under section 5747.71 of the Revised
Code;

(n)
The lead abatement credit under section 5747.26 of the Revised Code;

(o)
The credit for education expenses under section 5747.72 of the
Revised Code;

(p)
The credit for tuition paid to a nonchartered nonpublic school under
section 5747.75 of the Revised Code
;

(q)
The credit for secure storage or locking device purchases and
training under section 5747.74 of the Revised Code
.

(3)
The election provided for under division (D) of this section applies
only to the taxable year for which the election is made by the
pass-through entity. Unless the tax commissioner provides otherwise,
this election, once made, is binding and irrevocable for the taxable
year for which the election is made. Nothing in this division shall
be construed to provide for any deduction or credit that would not be
allowable if a nonresident pass-through entity investor were to file
an annual return.

(4)
If a pass-through entity makes the election provided for under
division (D) of this section, the pass-through entity shall be liable
for any additional taxes, interest, interest penalty, or penalties
imposed by this chapter if the tax commissioner finds that the single
return does not reflect the correct tax due by the pass-through
entity investors covered by that return. Nothing in this division
shall be construed to limit or alter the liability, if any, imposed
on pass-through entity investors for unpaid or underpaid taxes,
interest, interest penalty, or penalties as a result of the
pass-through entity's making the election provided for under division
(D) of this section. For the purposes of division (D) of this
section, "correct tax due" means the tax that would have
been paid by the pass-through entity had the single return been filed
in a manner reflecting the commissioner's findings. Nothing in
division (D) of this section shall be construed to make or hold a
pass-through entity liable for tax attributable to a pass-through
entity investor's income from a source other than the pass-through
entity electing to file the single return.

(E)
If a husband and wife file a joint federal income tax return for a
taxable year, they shall file a joint return under this section for
that taxable year, and their liabilities are joint and several, but,
if the federal income tax liability of either spouse is determined on
a separate federal income tax return, they shall file separate
returns under this section.

If
either spouse is not required to file a federal income tax return and
either or both are required to file a return pursuant to this
chapter, they may elect to file separate or joint returns, and,
pursuant to that election, their liabilities are separate or joint
and several. If a husband and wife file separate returns pursuant to
this chapter, each must claim the taxpayer's own exemption, but not
both, as authorized under section 5747.02 of the Revised Code on the
taxpayer's own return.

(F)
Each return or notice required to be filed under this section shall
contain the signature of the taxpayer or the taxpayer's duly
authorized agent and of the person who prepared the return for the
taxpayer, and shall include the taxpayer's social security number.
Each return shall be verified by a declaration under the penalties of
perjury. The tax commissioner shall prescribe the form that the
signature and declaration shall take.

(G)
Each return or notice required to be filed under this section shall
be made and filed as required by section 5747.04 of the Revised Code,
on or before the fifteenth day of April of each year, on forms that
the tax commissioner shall prescribe, together with remittance made
payable to the treasurer of state in the combined amount of the state
and all school district income taxes shown to be due on the form.

Upon
good cause shown, the commissioner may extend the period for filing
any notice or return required to be filed under this section and may
adopt rules relating to extensions. If the extension results in an
extension of time for the payment of any state or school district
income tax liability with respect to which the return is filed, the
taxpayer shall pay at the time the tax liability is paid an amount of
interest computed at the rate per annum prescribed by section 5703.47
of the Revised Code on that liability from the time that payment is
due without extension to the time of actual payment. Except as
provided in section 5747.132 of the Revised Code, in addition to all
other interest charges and penalties, all taxes imposed under this
chapter or Chapter 5748. of the Revised Code and remaining unpaid
after they become due, except combined amounts due of one dollar or
less, bear interest at the rate per annum prescribed by section
5703.47 of the Revised Code until paid or until the day an assessment
is issued under section 5747.13 of the Revised Code, whichever occurs
first.

If
the commissioner considers it necessary in order to ensure the
payment of the tax imposed by section 5747.02 of the Revised Code or
any tax imposed under Chapter 5748. of the Revised Code, the
commissioner may require returns and payments to be made otherwise
than as provided in this section.

To
the extent that any provision in this division conflicts with any
provision in section 5747.026 of the Revised Code, the provision in
that section prevails.

(H)
The amounts withheld pursuant to section 5747.06, 5747.062, 5747.063,
5747.064, 5747.065, or 5747.071 of the Revised Code shall be allowed
to the ultimate recipient of the income as credits against payment of
the appropriate taxes imposed on the ultimate recipient by section
5747.02 and under Chapter 5748. of the Revised Code. As used in this
division, "ultimate recipient" means the person who is
required to report income from which amounts are withheld pursuant to
section 5747.06, 5747.062, 5747.063, 5747.064, 5747.065, or 5747.071
of the Revised Code on the annual return required to be filed under
this section.

(I)
If a pass-through entity elects to file a single return under
division (D) of this section and if any investor is required to file
the annual return and make the payment of taxes required by this
chapter on account of the investor's other income that is not
included in a single return filed by a pass-through entity or any
other investor elects to file the annual return, the investor is
entitled to a refundable credit equal to the investor's proportionate
share of the lesser of the tax due or the tax paid by the
pass-through entity on behalf of the investor. The investor shall
claim the credit for the investor's taxable year in which or with
which ends the taxable year of the pass-through entity. Nothing in
this chapter shall be construed to allow any credit provided in this
chapter to be claimed more than once. For the purpose of computing
any interest, penalty, or interest penalty, the investor shall be
deemed to have paid the refundable credit provided by this division
on the day that the pass-through entity paid the estimated tax or the
tax giving rise to the credit.

(J)
The tax commissioner shall ensure that each return required to be
filed under this section includes a box that the taxpayer may check
to authorize a paid tax preparer who prepared the return to
communicate with the department of taxation about matters pertaining
to the return. The return or instructions accompanying the return
shall indicate that by checking the box the taxpayer authorizes the
department of taxation to contact the preparer concerning questions
that arise during the processing of the return and authorizes the
preparer only to provide the department with information that is
missing from the return, to contact the department for information
about the processing of the return or the status of the taxpayer's
refund or payments, and to respond to notices about mathematical
errors, offsets, or return preparation that the taxpayer has received
from the department and has shown to the preparer.

(K)
The tax commissioner shall permit individual taxpayers to instruct
the department of taxation to cause any refund of overpaid taxes to
be deposited directly into a checking account, savings account, or an
individual retirement account or individual retirement annuity, or
preexisting college savings plan or program account offered by the
Ohio tuition trust authority under Chapter 3334. of the Revised Code,
as designated by the taxpayer, when the taxpayer files the annual
return required by this section electronically.

(L)
If, for the taxable year, a nonresident or trust that is the owner of
an electing pass-through entity, as defined in section 5747.38 of the
Revised Code, does not have Ohio adjusted gross income or, in the
case of a trust, modified Ohio taxable income other than from one or
more electing pass-through entities, the nonresident or trust shall
not be required to file an annual return under this section. Nothing
in this division precludes such an owner from filing the annual
return under this section, utilizing the refundable credit under
section 5747.39 of the Revised Code equal to the owner's
proportionate share of the tax levied under section 5747.38 of the
Revised Code and paid by the electing pass-through entity, and making
the payment of taxes imposed under section 5747.02 of the Revised
Code.

(M)
The tax commissioner may adopt rules to administer this section.

Sec.
5747.74.
(A)
As used in this section, "secure storage device" and
"locking device" have the same meanings as in section
2923.1215 of the Revised Code.

(B)
There is hereby allowed a nonrefundable credit against a taxpayer's
aggregate tax liability under section 5747.02 of the Revised Code for
amounts spent by the taxpayer during the taxable year to purchase
secure storage devices or locking devices or to attend a firearm
safety training course satisfying the criteria described in division
(C)(2) of section 2923.1215 of the Revised Code. The amount of the
credit shall equal twenty per cent of the purchase price of each
secure storage device or locking device or twenty per cent of the
cost of attending a safety course, as applicable. However, the amount
of the credit claimed by a taxpayer for any taxable year shall not
exceed four hundred dollars. The taxpayer shall claim the credit in
the order required under section 5747.98 of the Revised Code.

The
tax commissioner may request that a taxpayer furnish a sales receipt
or any other information necessary to support a claim for credit
under this section, and no credit shall be allowed unless the
requested information is provided.

Sec.
5747.98.
(A)
To provide a uniform procedure for calculating a taxpayer's aggregate
tax liability under section 5747.02 of the Revised Code, a taxpayer
shall claim any credits to which the taxpayer is entitled in the
following order:

Either
the retirement income credit under division (B) of section 5747.055
of the Revised Code or the lump sum retirement income credits under
divisions (C), (D), and (E) of that section;

Either
the senior citizen credit under division (F) of section 5747.055 of
the Revised Code or the lump sum distribution credit under division
(G) of that section;

The
dependent care credit under section 5747.054 of the Revised Code;

The
credit for displaced workers who pay for job training under section
5747.27 of the Revised Code;

The
twenty-dollar personal exemption credit under section 5747.022 of the
Revised Code;

The
joint filing credit under division (E) of section 5747.05 of the
Revised Code;

The
earned income credit under section 5747.71 of the Revised Code;

The
nonrefundable credit for education expenses under section 5747.72 of
the Revised Code;

The
nonrefundable credit for donations to scholarship granting
organizations under section 5747.73 of the Revised Code;

The
nonrefundable credit for tuition paid to a nonchartered nonpublic
school under section 5747.75 of the Revised Code;

The
nonrefundable vocational job credit under section 5747.057 of the
Revised Code;

The
nonrefundable credit for secure storage or locking device purchases
and training under section 5747.74 of the Revised Code;

The
nonrefundable job retention credit under division (B) of section
5747.058 of the Revised Code;

The
enterprise zone credit under section 5709.66 of the Revised Code;

The
credit for beginning farmers who participate in a financial
management program under division (B) of section 5747.77 of the
Revised Code;

The
credit for commercial vehicle operator training expenses under
section 5747.82 of the Revised Code;

The
nonrefundable welcome home Ohio (WHO) program credit under section
122.633 of the Revised Code;

The
nonrefundable credit for transformational mixed use development tax
credit certificate holders under section 5747.87 of the Revised Code;

The
credit for selling or renting agricultural assets to beginning
farmers under division (A) of section 5747.77 of the Revised Code;

The
credit for purchases of qualifying grape production property under
section 5747.28 of the Revised Code;

The
small business investment credit under section 5747.81 of the Revised
Code;

The
nonrefundable lead abatement credit under section 5747.26 of the
Revised Code;

The
opportunity zone investment credit under section 5747.86 of the
Revised Code;

The
enterprise zone credits under section 5709.65 of the Revised Code;

The
research and development credit under section 5747.331 of the Revised
Code;

The
credit for rehabilitating a historic building under section 5747.76
of the Revised Code;

The
nonrefundable Ohio low-income housing tax credit under section
5747.83 of the Revised Code;

The
nonrefundable affordable single-family home credit under section
5747.84 of the Revised Code;

The
nonresident credit under division (A) of section 5747.05 of the
Revised Code;

The
credit for a resident's out-of-state income under division (B) of
section 5747.05 of the Revised Code;

The
refundable motion picture and broadway theatrical production credit
under section 5747.66 of the Revised Code;

The
refundable jobs creation credit or job retention credit under
division (A) of section 5747.058 of the Revised Code;

The
refundable credit for taxes paid by a qualifying entity granted under
section 5747.059 of the Revised Code;

The
refundable credits for taxes paid by a qualifying pass-through entity
granted under division (I) of section 5747.08 of the Revised Code;

The
refundable credit under section 5747.80 of the Revised Code for
losses on loans made to the Ohio venture capital program under
sections 150.01 to 150.10 of the Revised Code;

The
refundable credit for rehabilitating a historic building under
section 5747.76 of the Revised Code;

The
refundable credit under section 5747.39 of the Revised Code for taxes
levied under section 5747.38 of the Revised Code paid by an electing
pass-through entity.

(B)
For any credit, except the refundable credits enumerated in this
section and the credit granted under division (H) of section 5747.08
of the Revised Code, the amount of the credit for a taxable year
shall not exceed the taxpayer's aggregate amount of tax due under
section 5747.02 of the Revised Code, after allowing for any other
credit that precedes it in the order required under this section. Any
excess amount of a particular credit may be carried forward if
authorized under the section creating that credit. Nothing in this
chapter shall be construed to allow a taxpayer to claim, directly or
indirectly, a credit more than once for a taxable year.

Section
2.
That
existing sections 3301.12, 5502.63, 5747.08, and 5747.98 of the
Revised Code are hereby repealed.

Section
3.
This
act shall be known as the Keep Every Home Safe Act.

Section
4.
(A)
As used in this section, "secure storage device" and
"locking device" have the same meanings as in section
2923.1215 of the Revised Code.

(B)(1)
The Department of Public Safety shall implement and manage a public
awareness campaign regarding secure storage of firearms which, at a
minimum, shall include online materials, printed materials, and
public service announcements.

(2)(a)
The Department of Public Safety shall provide grants for the
exclusive purchase of secure storage devices and locking devices to
Ohio nonprofit organizations, federally licensed firearms dealers,
entities authorized by section 1533.13 of the Revised Code to issue
or renew hunting licenses, and local public safety agencies, such
that the secure storage devices and locking devices may be provided
to the public pursuant to this section and to impacted households
pursuant to section 5502.621 of the Revised Code.

(b)
Nonprofit organizations' eligibility shall be limited to
organizations with a total revenue not exceeding twenty-five million
dollars per fiscal year, except a hospital classified pursuant to
rules adopted under section 3701.07 of the Revised Code as a general
hospital or children's hospital shall not be held to this
restriction.

(c)
Secure storage devices and locking devices purchased with these grant
moneys shall be made available to the public at no cost. The total
cost of the secure storage devices and locking devices provided to a
household under this section shall not exceed four hundred dollars
per fiscal year.

(d)
Federally licensed firearms dealers receiving these grant moneys
shall include a free secure storage device or locking device with
every firearm sale made to a person who is not a federally licensed
firearm dealer.

(C)
Every division of the Department of Public Safety shall make
available to the public information regarding how to attain free
secure storage devices and locking devices.

Section
5.
The
enactment by this act of section 5747.74 of the Revised Code applies
to taxable years beginning on or after the effective date of this
section.

Section
6.
All
items in this act are hereby appropriated as designated out of any
moneys in the state treasury to the credit of the designated fund.
For all operating appropriations made in this act, those in the first
column are for fiscal year 2026 and those in the second column are
for fiscal year 2027. The operating appropriations made in this act
are in addition to any other operating appropriations made for these
fiscal years.

Section
7.

1

2

3

4

5

A

DPS
DEPARTMENT OF PUBLIC SAFETY

B

General
Revenue Fund

C

GRF

768434

Secure
Firearm Storage Initiative

$2,000,000

$0

D

TOTAL
GRF General Revenue Fund

$2,000,000

$0

E

TOTAL
ALL BUDGET FUND GROUPS

$2,000,000

$0

SECURE
FIREARM STORAGE INITIATIVE

The
foregoing appropriation item 768434, Secure Firearm Storage
Initiative, shall be used in accordance with Section 4 of this act to
pay for a public awareness campaign and to provide grants to Ohio
nonprofit organizations, any state entity that issues or renews
hunting licenses, any entity authorized under section 1533.13 of the
Revised Code to issue or renew hunting licenses, federally licensed
firearm dealers, and state public safety agencies for the purchase of
secure storage devices and locking devices to be made available to
the public at no cost.

An
amount equal to the unexpended, unencumbered balance of the foregoing
appropriation item 768434, Secure Firearm Storage Initiative, at the
end of fiscal year 2026 is hereby reappropriated for the same
purposes in fiscal year 2027.

Section
8.
Within
the limits set forth in this act, the Director of Budget and
Management shall establish accounts indicating the source and amount
of funds for each appropriation made in this act, and shall determine
the manner in which appropriation accounts shall be maintained.
Expenditures from operating appropriations contained in this act
shall be accounted for as though made in, and are subject to all
applicable provisions of, H.B. 96 of the 136th General Assembly.