,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #hgai  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #ab1 #bjbd,ms4  
,%]rill 7= h]self1 ,ms4 ,williams (     
,georgia1 ,ms4 ,br[nley1 ,mrs4 ,d+ell1  
,mr4 ,goldman ( ,new ,york1 ,mr4        
,got!im]1 ,ms4 ,jackson ,lee1 ,mr4      
,johnson ( ,georgia1 ,mr4 ,m\lton1 ,ms4 
,norton1 ,ms4 ,ross1 ,ms4 ,sal9as1 &    
,ms4 ,/ev5s7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on !       
,judici>y1 & 9 addition to ! ,committee 
on ,ways & ,means1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d title #ah1 
,unit$ ,/ates ,code1 to require a ,f$]al
 fire>ms lic5see to provide secure      
fire>ms /orage in=mation to a           
prospective fire>m transf]ee1 & to am5d 
! ,int]nal ,rev5ue ,code ( #aihf to     
provide a gun safe cr$it1 & = o!r       
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,secure ,/orage ,in=mation 

,act ( #bjbd4  #b4 ,requirem5t t a      
,f$]al fire>ms lic5see provide secure   
fire>ms /orage in=mation to a           
prospective fire>m transf]ee  7a7 ,9    
g5]al ,section #ibb7z7 ( title #ah1     
,unit$ ,/ates ,code1 is am5d$-- 7#a7 9  
p>agraph 7#a7-- 7,a7 by /rik+ 7#a7 ,9   
g5]al4--,except & ins]t+ ! foll[+3  7#a7
 ,requirem5t t device be provid$ ) h&gun
  7,a7 ,9 g5]al ,except  2  7,b7 by add+
 aft] & bel[ ! end ! foll[+3  7,b7      
,requirem5t to provide secure /orage    
in=mation ) any fire>m ,x %all be       
unlawful = any lic5s$ import]1 lic5s$   
manufactur]1 or lic5s$ deal] to sell1   
deliv]1 or transf] a fire>m to any p]son
 o!r ?an a p]son lic5s$ "u ?is *apt]1   
unless ! transf]ee is provid$ ) su*     
in=mation ab\t ! secure /orage ( fire>ms
 z ! ,attorney ,g5]al %all prescribe4  2
 &  7#b7 9 p>agraph 7#b71 by /rik+ 7#a7 
& ins]t+ 7#a77;,a74  7b7 ,regulations   
,)9 #f mon?s aft] ! date ( ! enactm5t ( 
?is ,act1 ! ,attorney ,g5]al %all       
prescribe1 by regulation1 ! secure      

fire>ms /orage in=mation requir$ to be  
provid$ by a ,f$]al fire>ms lic5see to a
 prospective fire>m transf]ee1 & ensure 
t ! in=mation includes-- 7#a7 t fire>ms 
%\ld be /or$ unload$1 out ( ! rea* (    
*ildr5 & o!r p]sons )\t au?oriz$ access1
 & sep>ately f ammunition2  7#b7 t /or$ 
fire>ms %\ld be secur$ ) a lock+ device2
  7#c7 a /atem5t z to ! importance (    
secure /orage1 includ+ data on ! risks (
 unsecur$ fire>ms & b5efits ( securely  
/or$ fire>ms 9 relation to fire>m       
suicide1 fire>m homicide & assault1     
s*ool fire>m viol5ce1 un9t5tional       
%oot+s1 & !ft2 &  7#d7 guidance on ! mo/
 secure types ( devices1 includ+ !      
advantages ( gun safes & lock boxes     
comp>$ to trigg] & cable locks4  #c4    
,requirem5t t c]ta9 ,f$]al fire>ms      
lic5sees h a v>iety ( secure gun /orage 
or safety devices available = pur*ase 9 
_! /ores ,section #ibc ( title #ah1     
,unit$ ,/ates ,code1 is am5d$ 9 ea* (   
subsections 7d77#a77;,g7 & 7e7-- 7#a7 by
 /rik+ secure gun /orage or safety      

devices & ins]t+ a v>iety ( secure gun  
/orage or safety devices1 includ+       
full-size gun safes1 lock boxes &       
lock]s1 gun cases1 or cable & trigg]    
locks12  7#b7 by /rik+ a secure gun     
/orage or safety device & ins]t+ secure 
gun /orage or safety devices2 &  7#c7 by
 /rik+ a device & ins]t+ devices4  #d4  
,effective date ,! am5dm5ts made by     
sections #b & #c %all take effect on !  
date t is #f mon?s aft] ! date ( !      
enactm5t ( ?is ,act4  #e4 ,gun safe     
cr$it  7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv
 ( sub*apt] ,a ( *apt] #a ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #bf ! foll[+ new section3 
#be;,f4 ,gun safe cr$it  7a7 ,9 g5]al ,9
 ! case ( an individual1 !re %all be    
all[$ z a cr$it aga9/ ! tax impos$ by   
?is *apt] = ! taxable ye> an am\nt equal
 to ! am\nts paid or incurr$ by !       
taxpay] = ! taxable ye> = ! pur*ase ( a 
qualifi$ gun safe4  7b7 ,limitation ,!  
cr$it all[$ "u ?is section ) respect to 
any taxpay] = any taxable ye> %all n    

exce$ ! excess 7if any7 ( #ejj ov] !    
aggregate cr$its all[$ "u ?is section ) 
respect to su* taxpay] = all prior      
taxable ye>s4  7c7 ,qualifi$ gun safe ,=
 purposes ( ?is section1 ! t]m qualifi$ 
gun safe means any safe1 gun safe1 gun  
case1 lock box1 or o!r device-- 7#a7 !  
orig9al use ( :i* comm5ces ) ! taxpay]1 
7#b7 :i* is acquir$ by ! taxpay]-- 7,a7 
to /ore "o or m fire>ms1 &  7,b7 n =    
resale1  7#c7 :i* is design$1 or c be   
us$1 = ! secure & fully-conta9$ /orage (
 "o or m fire>ms1 &  7#d7 :i* is design$
 to be unlock$ only by au?oriz$ us]s by 
means ( a key1 a comb9ation1 biometric  
cr$5tials1 or o!r simil> means4  7d7    
,r$uction 9 basis ,= purposes ( ?is     
subtitle1 ! basis ( any prop]ty = :i* a 
cr$it is all[able "u subsection 7a7 %all
 be r$uc$ by ! am\nt ( su* cr$it s      
all[$4  7e7 ,no d\ble b5efit ,! am\nt ( 
any d$uction all[able "u ?is *apt] )    
respect to a prop]ty = :i* a cr$it is   
all[able "u subsection 7a7 %all be r$uc$
 by ! am\nt ( su* cr$it s all[$4  4  7b7

 ,con=m+ am5dm5t ,section #ajaf7;a7 (   
su* ,code is am5d$ by /rik+ & at ! end (
 p>agraph 7#cg71 by /rik+ ! p]iod at !  
end ( p>agraph 7#ch7 & ins]t+ 1 &1 & by 
add+ at ! end ! foll[+ new p>agraph3    
7#ci7 to ! ext5t provid$ 9 section      
#be;,f7d74  4  7c7 ,cl]ical am5dm5t ,!  
table ( sections = subp>t ,a ( "p ,,iv (
 sub*apt] ,a ( *apt] #a ( su* ,code is  
am5d$ by ins]t+ be=e ! item relat+ to   
section #bf ! foll[+ new item3  ,sec4   
#be;,f4 ,gun safe cr$it4  4  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4