,i  #aahth ,,congress  #b;d ,session    
,h4 ,r4 #ghba  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bf1 #bjbd,mr4
 ,gallego 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 for a tax credit with respect  
to fighting retail crime1 and for other 
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,safer ,american    
,family ,enterprise ,retail ,act of     
#bjbd or the ,,safe ,retail ,act of     
#bjbd4  #b4 ,retail theft prevention    
credit for small retail businesses  7a7 
,in general ,subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #de;,,bb4       
,retail theft prevention credit for     
small retail businesses  7a7 ,in general
 ,for purposes of section #ch1 in the   
case of any eligible small retail       
business operator1 the retail theft     

prevention credit determined under this 
section for any taxable year is an      
amount equal to #ej percent of so much  
of the eligible expenditures for the    
taxable year as exceeds #bej but does   
not exceed #e1jjj4  7b7 ,limitation ,the
 credit determined under subsection 7a7 
with respect to the taxpayer for any    
taxable year shall not exceed the excess
 7if any7 of #b1ejj over the aggregate  
credits allowed under this section with 
respect to the taxpayer for all prior   
taxable years4  7c7 ,eligible small     
retail business operator ,for purposes  
of this section1 the term eligible small
 retail business operator means a person
 that is-- 7#a7 not an applicable large 
employer 7as defined in section         
#dihj;,h7c771 and  7#b7 engaged in the  
trade or business of selling tangible   
personal property at retail from an     
office1 store1 or any other physical    
location open to the public4  7d7       
,eligible expenditures  7#a7 ,in general
 ,for purposes of this section1 the term

 eligible expenditures means1 with      
respect to any eligible small retail    
business operator for any taxable year1 
amounts paid or incurred by such        
operator during such taxable year for-- 
7,a7 conducting employee security       
training and background checks1  7,b7   
limiting and preventing access to the   
personal property to be sold at retail  
in the possession of the operator1  7,c7
 acquiring non-lethal devices used to   
deter1 prevent1 or mitigate against the 
theft of such personal property1  7,d7  
protecting any facility in which the    
operator stores such personal property1 
7,e7 installing security lighting1      
cameras1 recording equipment1 and       
intrusion detection sensors1  7,f7      
conducting a security vulnerability     
assessment1  7,g7 implementing a site   
security plan1 or  7,h7 taking such     
other measures for the prevention of    
theft of such personal property as the  
,secretary may by regulation prescribe4 
7#b7 ,purpose requirement ,amounts      

described in paragraph 7#a7 shall be    
taken into account only to the extent   
that such amounts are paid or incurred  
for the purpose of deterring1           
preventing1 or mitigating against the   
loss of personal property to be sold by 
the eligible small retail business      
operator at retail4  7e7 ,aggregation   
rule ,all persons treated as a single   
employer under subsection 7b71 7c71 7m71
 or 7o7 of section #dad shall be treated
 as one person for purposes of this     
section4  7f7 ,regulations ,the         
,secretary may prescribe such           
regulations as may be necessary or      
appropriate to carry out the purposes of
 this section1 including regulations to 
specify the non-lethal devices described
 in subsection 7d77#a77;,c74  7g7       
,termination ,this section shall not    
apply with respect to any amounts paid  
or incurred after ,december #ca1 #bjbi4 
4  7b7 ,no double benefit ,section      
#bhj;,c of such ,code is amended by     
adding at the end the following new     

subsection3  7i7 ,credit for retail     
theft prevention for small businesses   
,no deduction shall be allowed for that 
portion of the expenses otherwise       
allowable as a deduction taken into     
account in determining the amount of    
credit under section #de;,,bb for the   
taxable year4  4  7c7 ,credit allowed as
 part of general business credit        
,section #ch7;b7 of such ,code is       
amended in paragraph 7#dj7 by striking  
plus1 in paragraph 7#da7 by striking the
 period and inserting 1 plus1 and by    
adding at the end the following new     
paragraph3  7#db7 in the case of an     
eligible small retail business operator 
7as defined in section #de;,,bb7c771 the
 retail theft prevention credit         
determined under section #de;,,bb7a74  4
  7d7 ,clerical amendment ,the table of 
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by adding at the end   
the following new item3  ,sec4 #de;,,bb4
 ,retail theft prevention credit for    

small retail businesses4  4  7e7        
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4