,,ii  #aagth ,,congress  #ast ,session  
,s4 #ghh  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #ag          
7legislative day1 ,march #af71 #bjba,mr4
 ,marshall 7for himself1 ,mrs4          
,hyde-,smith1 and ,mr4 ,hawley7         
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to establish a nonrefundable tax  
credit for the purchase of gun safes and
 gun safety courses4  #a4 ,short title  
,this ,act may be cited as the ,firearms
 ,safety ,act4  #b4 ,nonrefundable tax  
credit for gun safes and gun safety     
courses  7a7 ,in general ,subpart ,a of 
part ,,iv of subchapter ,a of chapter #a
 of the ,internal ,revenue ,code of     
#aihf is amended by inserting after     
section #be;,d the following new        
section3  #be;,e4 ,firearm safety credit
  7a7 ,allowance of credit ,in the case 
of an individual1 there shall be allowed
 as a credit against the tax imposed by 

this chapter for the taxable year an    
amount equal to the sum of-- 7#a7 the   
amount paid by the taxpayer for any gun 
safe that is placed into 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  7#a7 ,in general ,the     
amount of the credit allowable to a     
taxpayer under subsection 7a7 for any   
taxable year shall not exceed-- 7,a7 for
 purposes of the credit allowable under 
paragraph 7#a7 of such subsection1 #ajj1
 and  7,b7 for purposes of the credit   
allowable under paragraph 7#b7 of such  
subsection1 #ajj4  7#b7 ,gun safes ,no  

credit under subsection 7a77#a7 shall be
 allowed to any taxpayer if a credit has
 been allowed under such subsection to  
the taxpayer for any of the #aj         
preceding taxable years4  7c7           
,prohibition on collection of           
information regarding firearms ,no      
taxpayer shall be required1 as a        
condition of the credit allowed under   
this section1 to provide any information
 with respect to any firearms owned by  
the taxpayer4  4  7b7 ,conforming       
amendment ,the table of sections for    
subpart ,a of part ,,iv of subchapter ,a
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
after the item relating to section      
#be;,d the following new item3  ,sec4   
#be;,e4 ,firearm safety credit4  4  7c7 
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of       
enactment of this ,act4