,,ii  #aag? ,,congress  #a/ ,session    
,s4 #ghh  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #ag 7legislative  
day1 ,m>* #af71 #bjba,mr4 ,m>%all 7=    
himself1 ,mrs4 ,hyde-,smi?1 & ,mr4      
,hawley7 introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to e/abli% a      
nonrefundable tax cr$it = ! pur*ase (   
gun safes & gun safety c\rses4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,fire>ms ,safety ,act4  #b4             
,nonrefundable tax cr$it = gun safes &  
gun safety c\rses  7a7 ,9 g5]al ,subp>t 
,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by ins]t+ aft] section #be;,d !   
foll[+ new section3  #be;,e4 ,fire>m    
safety cr$it  7a7 ,all[ance ( cr$it ,9 !
 case ( an individual1 !re %all be all[$
 z a cr$it aga9/ ! tax impos$ by ?is    
*apt] = ! taxable ye> an am\nt equal to 
! sum (-- 7#a7 ! am\nt paid by ! taxpay]
 = any gun safe t is plac$ into 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  7#a7 ,9 g5]al ,! am\nt ( !
 cr$it all[able to a taxpay] "u         
subsection 7a7 = any taxable ye> %all n 
exce$-- 7,a7 = purposes ( ! cr$it       
all[able "u p>agraph 7#a7 ( su*         
subsection1 #ajj1 &  7,b7 = purposes ( !
 cr$it all[able "u p>agraph 7#b7 ( su*  
subsection1 #ajj4  7#b7 ,gun safes ,no  
cr$it "u subsection 7a77#a7 %all be     
all[$ to any taxpay] if a cr$it has be5 
all[$ "u su* subsection to ! taxpay] =  
any ( ! #aj prec$+ taxable ye>s4  7c7   
,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+ am5dm5t ,!     
table ( sections = subp>t ,a ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] ! item relat+ to section #be;,d ! 
foll[+ new item3  ,sec4 #be;,e4 ,fire>m 
safety cr$it4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxable ye>s beg9n+ aft] ! date (   
enactm5t ( ?is ,act4