,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dibf  ,,in ,,the ,,house ,,of  
,,representatives  ,october #cj1        
#bjai,mr4 ,levin of ,california 7for    
himself1 ,mr4 ,rodney ,davis of         
,illinois1 ,mr4 ,brendan ,f4 ,boyle of  
,pennsylvania1 ,ms4 ,stefanik1 ,ms4     
,schrier1 and ,mr4 ,turner7 introduced  
the following bill2 which was referred  
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow for a  
credit against tax for sales at retail  
of safe firearm storage devices4  #a4   
,short title ,this ,act may be cited as 
the ,prevent ,family ,fire ,act of      
#bjai4  #b4 ,safe firearm storage credit
  7a7 ,in general ,subpart ,d of part   
,,iv of subchapter ,a of chapter #a of  
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new section3  #de,t4 ,safe    
firearm storage credit  7a7 ,allowance  
of credit ,for purposes of section #ch1 
the safe firearm storage credit         

determined under this section for the   
taxable year is an amount equal to #aj  
percent of amounts received from the    
first retail sale of a safe firearm     
storage device for use within the       
,united ,states4  7b7 ,limitation  7#a7 
,in general ,the amount taken into      
account under subsection 7a7 with       
respect to a safe firearm storage device
 shall not exceed #djj4  7#b7 ,value    
,if1 in connection with a sale of a safe
 firearm storage device1 the transferee 
receives other property1 the amount     
taken into account under subsection 7a7 
shall be limited to the amount received 
solely with respect to the safe firearm 
storage device1 which shall be          
determined based on the value of the    
safe firearm storage device relative to 
the value of such other property4  7c7  
,safe firearm storage device ,for       
purposes of this section-- 7#a7 ,in     
general ,the term safe firearm storage  
device means a device that is--  7,a7   
designed and marketed for the principal 

purpose of denying unauthorized access  
to1 or rendering inoperable1 a firearm  
or ammunition1 and  7,b7 secured by a   
combination lock1 key lock1 or lock     
based on biometric information which1   
once locked1 is incapable of being      
opened without the combination1 key1 or 
biometric information1 respectively4    
7#b7 ,exclusion ,the term safe firearm  
storage device does not include-- 7,a7  
any device which is incorporated to any 
extent into the design of a firearm or  
of ammunition1 or  7,b7 any device that1
 as of the day of the sale described in 
subsection 7a71 has been subject to a   
mandatory recall by the ,consumer       
,product ,safety ,commission4  7#c7     
,firearm2 ammunition ,the terms firearm 
and ammunition have the meanings given  
such terms in section #iba of title #ah1
 ,united ,states ,code 7without regard  
to all that follows firearm silencer in 
paragraph 7#c7 of such section74  7d7   
,termination ,this section shall not    
apply to sales after ,december #ca1     

#bjbf4  4  7b7 ,credit made part of     
general business credit ,subsection 7b7 
of section #ch of the ,internal ,revenue
 ,code of #aihf is amended by striking  
plus at the end of paragraph 7#ca71 by  
striking the period at the end of       
paragraph 7#cb7 and inserting 1 plus1   
and by adding at the end the following  
new paragraph3  7#cc7 the safe firearm  
storage credit determined under section 
#de,t4  4  7c7 ,clerical amendment ,the 
table of sections for subpart ,d of part
 ,,iv of subchapter ,a of chapter #a of 
such ,code is amended by adding at the  
end the following new item3  ,sec4      
#de,t4 ,safe firearm storage credit44   
7d7 ,report ,the ,secretary of the      
,treasury shall make publicly available 
an annual report of the credits against 
tax allowed by reason of section #de,t1 
disaggregated by ,state4  7e7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4