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HB 901

Enact Amya's Law for Child Access Prevention

136th Legislature (2025-2026) Introduced by Sean Brennan and 7 co-sponsors

HB 901 aims to reduce child gun access by mandating secure storage, imposing penalties for improper storage, and providing a nonrefundable tax credit plus sales tax exemption for s

Referred to committee
#childwelfare #crimeandpunishment #crimes #corrections #andlawenforcement #firearms #juvenileandfamilylaw #lawenforcement #taxation
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Bill Summary · HB 901

Overview

  • Bill: HB 901 (Ohio, 136th General Assembly), introduced by Rep. Brewer with several cosponsors.
  • Purpose: Enact Amya's Law for Child Access Prevention focusing on safe storage of firearms; create a nonrefundable Ohio income tax credit for purchase of secure storage and safety devices; and exempt such devices from sales and use tax. The measure also reorganizes and defines numerous terms related to firearms, taxes, and various commercial activities as part of broader amendments to several Revised Code sections.

Main purpose and intent

  • Promote safe firearm storage to reduce child access and related injuries or harm.
  • Encourage purchase of secure storage and safety devices by providing a tax incentive (nonrefundable income tax credit).
  • Provide sales tax relief for secure storage and safety devices (exemption from sales and use tax).
  • Clarify and expand definitions and provisions related to firearms, self-storage, and related regulatory framework to support these goals.

Key provisions and changes

  • Firearm-related definitions (new/amended:
    • Deadly weapon, firearm, handgun, semi-automatic, automatic, sawed-off firearm, zip-gun, explosive devices, incendiary devices, ballistic knife, dangerous ordnance (and exclusions)).
    • Concealed handgun license and valid/reciprocal licenses.
  • Firearm storage and safety (HB 901 creates Section 2923.27):
    • Defines secure gun storage or safety devices (various forms: mechanical locks, integrated firearm safeties, safes, lock boxes, etc.).
    • Establishes that a firearm is securely stored if a storage device is used when not possessed or carried.
    • Prohibits knowingly storing a firearm where a minor can access it, with specified exceptions (e.g., securely stored at time of minor access, unlawful entry by minor, temporary storage with a licensed dealer or agency, parental consent, lawful purposes).
    • Establishes penalties for improper storage: first-degree misdemeanor, rising to fourth-degree felony if serious harm to a minor results.
  • Firearm hold agreements (Section 2923.26):
    • Allows federally licensed firearms dealers or law enforcement to hold a firearm for a specified period, with duties to inform the owner and return upon expiration.
    • Immunity provisions for dealers/agency unless unlawful acts occur; process for unclaimed firearms and disposal per agency policy if left unclaimed.
  • Access prevention and public guidance (Section 3701.982):
    • Health departments to prepare pamphlets on secure storage and mental health resources, including crisis hotlines and veterans resources.
    • Requires dissemination on each department’s website.
  • Tax credits and exemptions:
    • Establishes a nonrefundable income tax credit for the purchase of secure storage and safety devices (details not provided in the excerpt but implied by purpose).
    • Exempts secure storage devices from sales and use tax.
  • Administrative and definitional alignment:
    • Section 5739.01 and related tax provisions updated to reflect definitions and the scope of sales, purchases, and exemptions relevant to secure storage devices.
    • Numerous definitional sections (such as terms around “sales,” “consumers,” “vendors,” “retail sale,” and other tax-related terms) are amended to align with the new storage device tax credit and exemptions and to ensure consistent interpretation across the Revised Code.

Who would be affected

  • Household firearm owners, who would be subject to the new secure storage requirements and potential penalties for improper storage.
  • Parents, guardians, and caretakers responsible for minors, due to stricter storage requirements and associated penalties.
  • Federally licensed firearms dealers and law enforcement agencies, who could enter firearm hold agreements and participate in firearm disposition processes if unclaimed.
  • Individuals and businesses purchasing secure storage devices or safety devices, who would be eligible for a state income tax credit (nonrefundable) and would benefit from sales tax exemption.
  • Health departments and veterans services, which would provide and publish educational pamphlets on safe storage and mental health resources.
  • Taxpayers engaged in activities affected by updated definitions in tax code sections (5739 series and related sections) to reflect the new exemptions and credits.

Procedural and timeline aspects

  • Effective date and implementation timeline are not specified in the excerpt. The bill as introduced would:
    • Amend several sections of the Revised Code and enact new sections (e.g., 2923.26, 2923.27, 3701.982, 5747.74).
    • Require administrative rulemaking or program adjustments to implement tax credits and the secure storage device exemptions.
  • Compliance requirements:
    • Firearm owners would need to use secure storage devices to avoid classifying as improper storage.
    • Dealers and law enforcement would follow procedures for firearm holds and disposal of unclaimed firearms.
  • Enforcement mechanisms:
    • Penal provisions under improper storage (misdemeanor or felony) indicate criminal enforcement for noncompliance.
    • Tax credit and exemption provisions would rely on statutory tax administration and credit utilization guidelines.

Note: The text provided includes extensive definitional language for many unrelated terms (telecommunications, retail sales, health care, etc.) that appear to be standard codification updates or placeholders within the broader bill. The core substantive elements focus on Amya's Law for firearm storage, the secure storage device definitions, penalties, firearm hold processes, and the associated tax credit and sales tax exemptions.

Compiled from official sources — confirm details with the bill’s official record.

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