,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #ahhc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #h1 #bjac ,mr4  
,carter 7for himself and ,mr4 ,cuellar7 
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means1 and in addition to the         
,committee on the ,judiciary1 for a     
period to be subsequently determined by 
the ,speaker1 in each case for          
consideration of such provisions as fall
 within the jurisdiction of the         
committee concerned  ,a ,,bill  ,to     
amend the ,internal ,revenue ,code of   
#aihf to provide for a deduction for the
 purchase of secure gun storage or      
safety device for the securing of       
firearms4  #a4 ,short title ,this ,act  
may be cited as the ,secure ,firearms   
,act of #bjac4  #b4 ,deduction for safe 
storage device for the securing of      
firearms  7a7 ,in general ,part ,,vii of
 subchapter ,b of chapter ,i of the     
,internal ,revenue ,code of #aihf       
7relating to additional itemized        

deductions for individuals7 is amended  
by redesignating section #bbd as section
 #bbe and by inserting after section    
#bbc the following new section3  #bbd4  
,secure gun storage or safety device    
7a7 ,in general ,in the case of an      
individual1 there shall be allowed as a 
deduction for the taxable year an amount
 equal to the amount paid by the        
taxpayer for secure gun storage or      
safety devices that are placed into     
service by the taxpayer during the      
taxable year for the securing of        
firearms4  7b7 ,limitation ,the amount  
allowed as a deduction under subsection 
7a7 for any taxable year shall not      
exceed #a1bjj4  7c7 ,secure gun storage 
or safety device ,for purposes of this  
section1 the term secure gun storage or 
safety device means--  7#a7 a device    
that1 when installed on a firearm1 is   
designed to prevent the firearm from    
being operated without first            
deactivating the device1 or  7#b7 a     
safe1 gun safe1 gun case1 lock box1 or  

other device that is designed to be or  
can be used to store a firearm and that 
is designed to be unlocked only by means
 of a key1 a combination1 or other      
similar means4  7d7 ,use of information 
,no database identifying gun owners may 
be created using information from tax   
returns on which the deduction under    
this section is claimed4  7e7           
,termination ,this section shall not    
apply to any amount paid after ,december
 #ca1 #bjad4  4  7b7 ,clerical amendment
 ,the table of sections for part ,,vii  
of subchapter ,b of chapter #a of such  
,code is amended by striking the item   
relating to section #bbd and inserting  
the following3  ,sec4 #bbd4 ,secure gun 
storage or safety device4 ,sec4 #bbe4   
,cross reference4  4  7c7 ,effective    
,date ,the amendments made by this      
section shall apply to taxable years    
beginning after ,december #ca1 #bjab4   
#c4 ,offset ,section #ebd7;c7 of title  
#bh1 ,united ,states ,code1 is amended  
by adding at the end the following34    

7#ab7 ,in each fiscal year1 an amount   
equal to the sum of all amounts allowed 
as a deduction under section #bbd of    
,internal ,revenue ,code of #aihf in the
 prior taxable year shall be rescinded  
from the ,fund from the amounts         
deposited in the ,fund in that fiscal   
year4  4