,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #dibf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #cj1 #bjai,mr4
 ,lev9 ( ,cali=nia 7= himself1 ,mr4     
,rodney ,davis ( ,ill9ois1 ,mr4 ,br5dan 
,f4 ,boyle ( ,p5nsylvania1 ,ms4         
,/efanik1 ,ms4 ,s*ri]1 & ,mr4 ,turn]7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = a cr$it aga9/   
tax = sales at retail ( safe fire>m     
/orage devices4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,prev5t ,family    
,fire ,act ( #bjai4  #b4 ,safe fire>m   
/orage cr$it  7a7 ,9 g5]al ,subp>t ,d ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de,t4 ,safe fire>m /orage cr$it  7a7   
,all[ance ( cr$it ,= purposes ( section 
#ch1 ! safe fire>m /orage cr$it det]m9$ 
"u ?is section = ! taxable ye> is an    
am\nt equal to #aj p]c5t ( am\nts       
receiv$ f ! fir/ retail sale ( a safe   

fire>m /orage device = use )9 ! ,unit$  
,/ates4  7b7 ,limitation  7#a7 ,9 g5]al 
,! am\nt tak5 into acc\nt "u subsection 
7a7 ) respect to a safe fire>m /orage   
device %all n exce$ #djj4  7#b7 ,value  
,if1 9 connection ) a sale ( a safe     
fire>m /orage device1 ! transf]ee       
receives o!r prop]ty1 ! am\nt tak5 into 
acc\nt "u subsection 7a7 %all be limit$ 
to ! am\nt receiv$ solely ) respect to !
 safe fire>m /orage device1 :i* %all be 
det]m9$ bas$ on ! value ( ! safe fire>m 
/orage device relative to ! value ( su* 
o!r prop]ty4  7c7 ,safe fire>m /orage   
device ,= purposes ( ?is section-- 7#a7 
,9 g5]al ,! t]m safe fire>m /orage      
device means a device t is--  7,a7      
design$ & m>ket$ = ! pr9cipal purpose ( 
d5y+ unau?oriz$ access to1 or r5d]+     
inop]able1 a fire>m or ammunition1 &    
7,b7 secur$ by a comb9ation lock1 key   
lock1 or lock bas$ on biometric         
in=mation :i*1 once lock$1 is incapable 
( be+ op5$ )\t ! comb9ation1 key1 or    
biometric in=mation1 respectively4  7#b7

 ,exclusion ,! t]m safe fire>m /orage   
device does n include-- 7,a7 any device 
:i* is incorporat$ to any ext5t into !  
design ( a fire>m or ( ammunition1 or   
7,b7 any device t1 z ( ! day ( ! sale   
describ$ 9 subsection 7a71 has be5      
subject to a m&atory recall by !        
,consum] ,product ,safety ,commission4  
7#c7 ,fire>m2 ammunition ,! t]ms fire>m 
& ammunition h ! mean+s giv5 su* t]ms 9 
section #iba ( title #ah1 ,unit$ ,/ates 
,code 7)\t reg>d to all t foll[s fire>m 
sil5c] 9 p>agraph 7#c7 ( su* section74  
7d7 ,t]m9ation ,?is section %all n apply
 to sales aft] ,decemb] #ca1 #bjbf4  4  
7b7 ,cr$it made "p ( g5]al bus9ess cr$it
 ,subsection 7b7 ( section #ch ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plus at ! end ( p>agraph 7#ca71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#cb7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#cc7 ! safe
 fire>m /orage cr$it det]m9$ "u section 
#de,t4  4  7c7 ,cl]ical am5dm5t ,! table
 ( sections = subp>t ,d ( "p ,,iv (     

sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #de,t4 ,safe fire>m /orage 
cr$it44  7d7 ,report ,! ,secret>y ( !   
,treasury %all make publicly available  
an annual report ( ! cr$its aga9/ tax   
all[$ by reason ( section #de,t1        
disaggregat$ by ,/ate4  7e7 ,effective  
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4