,i #aaith ,,congress #ast ,session ,h4 ,r4 #abgb ,,in ,,the ,,house ,,of ,,representatives ,february #ab1 #bjbe,ms4 ,sherrill 7for herself1 ,ms4 ,williams of ,georgia1 ,ms4 ,brownley1 ,ms4 ,stevens1 ,ms4 ,norton1 and ,mr4 ,goldman of ,new ,york7 introduced the following bill2 which was referred to the ,committee on the ,judiciary1 and in addition to the ,committee on ,ways and ,means1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,a ,,bill ,to amend title #ah1 ,united ,states ,code1 to require a ,federal firearms licensee to provide secure firearms storage information to a prospective firearm transferee1 and to amend the ,internal ,revenue ,code of #aihf to provide a gun safe credit1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,secure ,storage ,information ,act of #bjbe4 #b4 ,requirement that a ,federal firearms licensee provide secure firearms storage information to a prospective firearm transferee 7a7 ,in general ,section #ibb7z7 of title #ah1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 by striking 7#a7 ,in general4--,except and inserting the following3 7#a7 ,requirement that device be provided with handgun 7,a7 ,in general ,except 2 7,b7 by adding after and below the end the following3 7,b7 ,requirement to provide secure storage information with any firearm ,it shall be unlawful for any licensed importer1 licensed manufacturer1 or licensed dealer to sell1 deliver1 or transfer a firearm to any person other than a person licensed under this chapter1 unless the transferee is provided with such information about the secure storage of firearms as the ,attorney ,general shall prescribe4 2 and 7#b7 in paragraph 7#b71 by striking 7#a7 and inserting 7#a77;,a74 7b7 ,regulations ,within #f months after the date of the enactment of this ,act1 the ,attorney ,general shall prescribe1 by regulation1 the secure firearms storage information required to be provided by a ,federal firearms licensee to a prospective firearm transferee1 and ensure that the information includes-- 7#a7 that firearms should be stored unloaded1 out of the reach of children and other persons without authorized access1 and separately from ammunition2 7#b7 that stored firearms should be secured with a locking device2 7#c7 a statement as to the importance of secure storage1 including data on the risks of unsecured firearms and benefits of securely stored firearms in relation to firearm suicide1 firearm homicide and assault1 school firearm violence1 unintentional shootings1 and theft2 and 7#d7 guidance on the most secure types of devices1 including the advantages of gun safes and lock boxes compared to trigger and cable locks4 #c4 ,requirement that certain ,federal firearms licensees have a variety of secure gun storage or safety devices available for purchase in their stores ,section #ibc of title #ah1 ,united ,states ,code1 is amended in each of subsections 7d77#a77;,g7 and 7e7-- 7#a7 by striking secure gun storage or safety devices and inserting a variety of secure gun storage or safety devices1 including full-size gun safes1 lock boxes and lockers1 gun cases1 or cable and trigger locks12 7#b7 by striking a secure gun storage or safety device and inserting secure gun storage or safety devices2 and 7#c7 by striking a device and inserting devices4 #d4 ,effective date ,the amendments made by sections #b and #c shall take effect on the date that is #f months after the date of the enactment of this ,act4 #e4 ,gun safe credit 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 before section #bf the following new section3 #be;,f4 ,gun safe credit 7a7 ,in general ,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 amounts paid or incurred by the taxpayer for the taxable year for the purchase of a qualified gun safe4 7b7 ,limitation ,the credit allowed under this section with respect to any taxpayer for any taxable year shall not exceed the excess 7if any7 of #ejj over the aggregate credits allowed under this section with respect to such taxpayer for all prior taxable years4 7c7 ,qualified gun safe ,for purposes of this section1 the term qualified gun safe means any safe1 gun safe1 gun case1 lock box1 or other device-- 7#a7 the original use of which commences with the taxpayer1 7#b7 which is acquired by the taxpayer-- 7,a7 to store one or more firearms1 and 7,b7 not for resale1 7#c7 which is designed1 or can be used1 for the secure and fully-contained storage of one or more firearms1 and 7#d7 which is designed to be unlocked only by authorized users by means of a key1 a combination1 biometric credentials1 or other similar means4 7d7 ,reduction in basis ,for purposes of this subtitle1 the basis of any property for which a credit is allowable under subsection 7a7 shall be reduced by the amount of such credit so allowed4 7e7 ,no double benefit ,the amount of any deduction allowable under this chapter with respect to a property for which a credit is allowable under subsection 7a7 shall be reduced by the amount of such credit so allowed4 4 7b7 ,conforming amendment ,section #ajaf7;a7 of such ,code is amended by striking and at the end of paragraph 7#cg71 by striking the period at the end of paragraph 7#ch7 and inserting 1 and1 and by adding at the end the following new paragraph3 7#ci7 to the extent provided in section #be;,f7d74 4 7c7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting before the item relating to section #bf the following new item3 ,sec4 #be;,f4 ,gun safe credit4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4