,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gigc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #g1 #bjbb,ms4   
,/efanik 7= h]self1 ,mr4 ,hudson1 &     
,mrs4 ,mill] ( ,we/ ,virg9ia7 introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide an above-!-l9e d$uction
 = ! pur*ase ( gun safes1 gun safety    
devices1 & gun safety c\rses4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,fire>m
 ,tra9+ & ,pr(ici5cy ,act4  #b4         
,above-!-l9e d$uction = gun safes1 gun  
safety devices1 & gun safety c\rses  7a7
 ,9 g5]al ,"p ,,vii ( sub*apt] ,b (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ section    
#bbd z section #bbe & by ins]t+ aft]    
section #bbc ! foll[+ new section3      
#bbd4 ,gun safes1 gun safety devices1 & 
gun safety c\rses  7a7 ,all[ance (      
d$uction ,9 ! case ( an individual1 !re 
%all be all[$ z a d$uction = ! taxable  
ye> an am\nt equal to ! sum (-- 7#a7 !  

am\nt paid by ! taxpay] = any secure gun
 /orage or safety device t is plac$ 9   
s]vice by ! taxpay] dur+ ! taxable ye>1 
&  7#b7 ! am\nt paid by ! taxpay] dur+ !
 taxable ye> = a conceal$ c>ry fire>ms  
c\rse or a fire>m safety c\rse :i*--    
7,a7 is taught by a fire>ms in/ructor   
c]tifi$ by ! ,/ate to tea* su* c\rse1 or
  7,b7 satisfies ! tra9+ requirem5t1 if 
any1 = any lic5se or p]mit relat$ to a  
fire>m 7includ+ a hunt+ lic5se7 :i* is  
issu$ "u ! au?ority ( ,/ate law4  7b7   
,limitations ,! am\nt all[able z a      
d$uction "u subsection 7a7 ) respect to 
any taxpay] = any taxable ye> %all n    
exce$-- 7#a7 = purposes ( ! d$uction    
all[able "u p>agraph 7#a7 ( su*         
subsection1 #bej1 &  7#b7 = purposes ( !
 d$uction all[able "u p>agraph 7#b7 (   
su* subsection1 #bej4  7c7 ,secure gun  
/orage or safety device ,= purposes (   
?is section1 ! t]m secure gun /orage or 
safety device has ! mean+ giv5 su* t]m 9
 section #iba7;a77#cd7 ( title #ah1     
,unit$ ,/ates ,code4  7d7 ,in=mation    

collection & record ret5tion &          
disclosure  7#a7 ,prohibition on        
collection ( in=mation reg>d+ fire>ms   
,no taxpay] %all be requir$1 z a        
condition ( any d$uction all[$ "u ?is   
section1 to provide any in=mation )     
respect to any fire>ms own$ by !        
taxpay]4  7#b7 ,limitation on record    
ret5tion & disclosure ,no (ficial1      
employee1 ag5t1 contractor1 or p]son    
o!rwise act+ on behalf ( ! ,gov]nm5t    
may-- 7,a7 keep any record relat+ to !  
d$uction all[$ "u ?is section = any     
taxable ye> aft] ! close ( ! #c-ye>     
p]iod beg9n+ ) ! date on :i* ! return ( 
tax = su* taxable ye> 0 fil$1 or  7,b7  
transf] any su* record to a ?ird p>ty   
)\t ! express writt5 p]mission ( !      
taxpay]4  7#c7 ,private "r ( action ,a  
p]son aggriev$ by a violation ( p>agraph
 7#a7 or 7#b7 may br+ an action aga9/ ! 
,unit$ ,/ates 9 any ,f$]al di/rict c\rt 
= damages & injunctive relief4 ,! c\rt  
%all aw>d a pla9tiff prevail+ 9 ! action
 su* relief z ! c\rt deems appropriate1 

includ+ reasonable attorneys' fees4     
7#d7 ,waiv] ( sov]eign immunity ,!      
,unit$ ,/ates1 all ag5cies &            
in/rum5talities !re(1 & all individuals1
 firms1 corporations1 o!r p]sons act+ = 
! ,unit$ ,/ates & ) ! au?orization &    
cons5t ( ! ,unit$ ,/ates1 %all n be     
immune f suit 9 ,f$]al or ,/ate c\rt by 
any p]son1 includ+ any gov]nm5tal or    
nongov]nm5tal entity1 = any violation ( 
p>agraph 7#a7 or 7#b74  4  7b7 ,d$uction
 all[$ :e!r or n taxpay] elects ,to     
itemize ,section #fb7;a7 ( su* ,code is 
am5d$ by ins]t+ aft] p>agraph 7#ba7 !   
foll[+ new p>agraph3  7#bb7 ,gun safes1 
gun safety devices1 & gun safety c\rses 
,! d$uction all[$ "u section #bbd4  4   
7c7 ,cl]ical am5dm5t ,! table ( sections
 = "p ,,vii ( sub*apt] ,b ( *apt] #a (  
su* ,code is am5d$ by r$esignat+ ! item 
relat+ to section #bbd z an item relat+ 
to section #bbe & ins]t+ aft] ! item    
relat+ to section #bbc ! foll[+ new     
item3  ,sec4 #bbd4 ,gun safes1 gun      
safety devices1 & gun safety c\rses4  4 

7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4