,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #hhga  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ae1        
#bjbb,ms4 ,williams ( ,georgia 7=       
h]self1 ,mr4 ,cicill9e1 ,mr4 ,deut*1 &  
,mr4 ,smi? ( ,new ,j]sey7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide a refundable tax cr$it 
= c]ta9 gun safes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,/or+ ,all        
,fire>ms ,effectively & ,safely ,act or 
z ! ,,safes ,act4  #b4 ,refundable cr$it
 = c]ta9 gun safes  7a7 ,9 g5]al ,subp>t
 ,c ( "p ,,iv ( sub*apt] ,a ( *apt] #a (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by add+ at ! end ! foll[+ new     
section3  #cf;,c4 ,cr$it = c]ta9 gun    
safes  7a7 ,9 g5]al ,9 ! case ( an      
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = any
 taxable ye> an am\nt equal to #ij p]c5t
 ( ! aggregate am\nt paid or incurr$ by 
! taxpay] dur+ ! taxable ye> =-- 7#a7 9 

! case ( any taxable ye> beg9n+ be=e    
,janu>y #a1 #bjcj1 any gun safe1 &  7#b7
 9 ! case ( any taxable ye> beg9n+ aft] 
,decemb] #ca1 #bjbi1 any gun safe :i* is
 ( a type :i* has be5 det]m9$ by !      
,secret>y ( ,heal? & ,human ,s]vices 9 !
 report made publicly available "u      
section #c ( ! ,,safes ,act to be highly
 effective 9 prev5t+ unau?oriz$ access4 
7b7 ,limitation ,! am\nt all[$ z a cr$it
 "u subsection 7a7 ) respect to any     
taxpay] = any taxable ye> %all n exce$ !
 excess 7if any7 (--  7#a7 #ejj 7#a1jjj 
9 ! case ( a jo9t return71 ov]  7#b7 !  
aggregate am\nt ( cr$its all[$ "u ?is   
section ) respect to su* taxpay] dur+ ! 
#f prec$+ taxable ye>s4  7c7 ,gun safe  
,= purposes ( ?is section-- 7#a7 ,9     
g5]al ,! t]m gun safe means--  7,a7 any 
device t is design$ & m>ket$ = !        
pr9cipal purpose ( d5y+ unau?oriz$      
access to a fire>m or ammunition1 &     
7,b7 any safe1 gun safe1 gun case1 lock 
box1 or o!r device t is 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 ( us$   
safes ,su* t]m %all n include any       
prop]ty unless ! orig9al use ( su*      
prop]ty beg9s ) ! taxpay]4  7d7         
,prohibition on collection ( in=mation  
reg>d+ fire>ms ,no taxpay] %all be      
requir$1 z a condition ( ! cr$it all[$  
"u ?is section1 to provide any in=mation
 ) respect to any fire>ms own$ by !     
taxpay]4  4  7b7 ,con=m+ am5dm5ts  7#a7 
,section #fbaa7;b77#d77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
ins]t+ #cf;,c1 aft] #cf;,b14  7#b7      
,p>agraph 7#b7 ( section #acbd7;b7 (    
title #ca1 ,unit$ ,/ates ,code1 is am5d$
 by ins]t+ #cf;,c1 aft] #cf;,b14  7#c7  
,! table ( sections = subp>t ,c ( "p    
,,iv ( sub*apt] ,a ( *apt] #a ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,cr$it = c]ta9 gun safes4  4  7c7      

,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4  #c4   
,report on mo/ effective gun safes ,n   
lat] ?an ! date :i* is #e ye>s aft] !   
date ( ! enactm5t ( ?is ,act1 !         
,secret>y ( ,heal? & ,human ,s]vices    
%all make publicly available a report   
indicat+ :i* types ( gun safes 7z def9$ 
section #cf;,c7c7 ( ! ,int]nal ,rev5ue  
,code ( #aihf7 are highly effective 9   
prev5t+ unau?oriz$ access4