,i  #aagth ,,congress  #b;d ,session    
,h4 ,r4 #gigc  ,,in ,,the ,,house ,,of  
,,representatives  ,june #g1 #bjbb,ms4  
,stefanik 7for herself1 ,mr4 ,hudson1   
and ,mrs4 ,miller of ,west ,virginia7   
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    
provide an above-the-line deduction for 
the purchase of gun safes1 gun safety   
devices1 and gun safety courses4  #a4   
,short title ,this ,act may be cited as 
the ,firearm ,training and ,proficiency 
,act4  #b4 ,above-the-line deduction for
 gun safes1 gun safety devices1 and gun 
safety courses  7a7 ,in general ,part   
,,vii of subchapter ,b of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by redesignating section #bbd  
as section #bbe and by inserting after  
section #bbc the following new section3 
#bbd4 ,gun safes1 gun safety devices1   
and gun safety courses  7a7 ,allowance  
of deduction ,in the case of an         

individual1 there shall be allowed as a 
deduction for the taxable year an amount
 equal to the sum of-- 7#a7 the amount  
paid by the taxpayer for any secure gun 
storage or safety device that is placed 
in service by the taxpayer during the   
taxable year1 and  7#b7 the amount paid 
by the taxpayer during the taxable year 
for a concealed carry firearms course or
 a firearm safety course which-- 7,a7 is
 taught by a firearms instructor        
certified by the ,state to teach such   
course1 or  7,b7 satisfies the training 
requirement1 if any1 for any license or 
permit related to a firearm 7including a
 hunting license7 which is issued under 
the authority of ,state law4  7b7       
,limitations ,the amount allowable as a 
deduction under subsection 7a7 with     
respect to any taxpayer for any taxable 
year shall not exceed-- 7#a7 for        
purposes of the deduction allowable     
under paragraph 7#a7 of such subsection1
 #bej1 and  7#b7 for purposes of the    
deduction allowable under paragraph 7#b7

 of such subsection1 #bej4  7c7 ,secure 
gun storage or safety device ,for       
purposes of this section1 the term      
secure gun storage or safety device has 
the meaning given such term in section  
#iba7;a77#cd7 of title #ah1 ,united     
,states ,code4  7d7 ,information        
collection and record retention and     
disclosure  7#a7 ,prohibition on        
collection of information regarding     
firearms ,no taxpayer shall be required1
 as a condition of any deduction allowed
 under this section1 to provide any     
information with respect to any firearms
 owned by the taxpayer4  7#b7           
,limitation on record retention and     
disclosure ,no official1 employee1      
agent1 contractor1 or person otherwise  
acting on behalf of the ,government     
may-- 7,a7 keep any record relating to  
the deduction allowed under this section
 for any taxable year after the close of
 the #c-year period beginning with the  
date on which the return of tax for such
 taxable year was filed1 or  7,b7       

transfer any such record to a third     
party without the express written       
permission of the taxpayer4  7#c7       
,private right of action ,a person      
aggrieved by a violation of paragraph   
7#a7 or 7#b7 may bring an action against
 the ,united ,states in any ,federal    
district court for damages and          
injunctive relief4 ,the court shall     
award a plaintiff prevailing in the     
action such relief as the court deems   
appropriate1 including reasonable       
attorneys' fees4  7#d7 ,waiver of       
sovereign immunity ,the ,united ,states1
 all agencies and instrumentalities     
thereof1 and all individuals1 firms1    
corporations1 other persons acting for  
the ,united ,states and with the        
authorization and consent of the ,united
 ,states1 shall not be immune from suit 
in ,federal or ,state court by any      
person1 including any governmental or   
nongovernmental entity1 for any         
violation of paragraph 7#a7 or 7#b74  4 
7b7 ,deduction allowed whether or not   

taxpayer elects ,to itemize ,section    
#fb7;a7 of such ,code is amended by     
inserting after paragraph 7#ba7 the     
following new paragraph3  7#bb7 ,gun    
safes1 gun safety devices1 and gun      
safety courses ,the deduction allowed   
under section #bbd4  4  7c7 ,clerical   
amendment ,the table of sections for    
part ,,vii of subchapter ,b of chapter  
#a of such ,code is amended by          
redesignating the item relating to      
section #bbd as an item relating to     
section #bbe and inserting after the    
item relating to section #bbc the       
following new item3  ,sec4 #bbd4 ,gun   
safes1 gun safety devices1 and gun      
safety courses4  4  7d7 ,effective date 
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4