For the third time, state Sen. Al Cutrona introduced legislation to exempt certain guns and ammunition from state sales and use tax.

The proposal from Cutrona, R-Canfield, also would establish a tax credit for certain firearms and ammunition manufacturers that move to Ohio or expand their business in the state.

“The intent behind this bill is to protect our Second Amendment and remove the burdensome nature of taxes,” Cutrona said.

He added: “Additionally, this is a jobs bill and will create more opportunities for Ohioans. Ohio is open for business and I look forward to the positive impact this legislation will have on our economy.”

The tax exemption would cover any non-shotgun firearm that is .50-caliber or smaller and any shotgun that is .10-gauge or smaller as well as any ammunition designed for those weapons.

If approved, Ohio would be one of the first states in the country to exempt guns and ammunition from sales tax.

When Cutrona served in the Ohio House, he sponsored similar legislation on Nov. 1, 2021, and May 30, 2023.

In the 2021-2022 legislative session, the bill had three hearings in the House Ways and Means Committee and didn’t make it out of committee. In the 2023-2024 session, the bill was again given three hearings in the House Ways and Means Committee and didn’t leave the committee.

During Cutrona’s testimony on Sept. 19, 2023, in front of the committee, he said the tax exemption would reduce state revenue by $29 million to $39.3 million, less than one-third of 1% of the state’s total sales tax revenue.

The tax credit would be capped at $10 million per fiscal year and would be awarded to businesses that make a capital investment of at least $2 million.

Cutrona testified in 2023: “This tax credit is designed not just to increase economic output or sell more guns — it’s meant to create permanent, well-paying jobs for Ohioans. This is a people-focused bill. The credit is awarded if you employ more people, not just if you add a new building to your property to store products. This bill includes a provision that businesses create new, (good)-paying jobs so that businesses can’t simply relocate current employees and the amount of credit that is awarded is based on the total payroll of a business applying for the credit.”