,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #afi  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #c1 #bjbe,mr4 
,lev9 7= himself1 ,mr4 ,lawl]1 ,mr4     
,boyle ( ,p5nsylvania1 & ,mrs4 ,kim7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = a cr$it aga9/   
tax = sales at retail ( safe fire>m     
/orage devices4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,prev5t ,family    
,fire ,act ( #bjbe4  #b4 ,safe fire>m   
/orage cr$it  7a7 ,9 g5]al ,subp>t ,d ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#de;,,bb4 ,safe fire>m /orage cr$it  7a7
 ,all[ance ( cr$it ,= purposes ( section
 #ch1 ! safe fire>m /orage cr$it det]m9$
 "u ?is section = ! taxable ye> is an   
am\nt equal to #aj p]c5t ( am\nts       
receiv$ f ! fir/ retail sale ( ea* safe 
fire>m /orage device sold by ! taxpay] =
 use )9 ! ,unit$ ,/ates dur+ ! taxable  

ye>4  7b7 ,limitations  7#a7 #djj p]    
device ,! am\nts receiv$ f a fir/ retail
 sale t are tak5 into acc\nt "u         
subsection 7a7 ) respect to a safe      
fire>m /orage device %all n exce$ #djj  
p] device4  7#b7 ,fair m>ket value ,!   
am\nt tak5 into acc\nt "u subsection 7a7
 %all n include am\nts 9 excess ( ! fair
 m>ket value ( su* safe fire>m /orage   
device4  7c7 ,def9itions & special rules
 ,= purposes ( ?is section-- 7#a7       
,det]m9ation ( price ,9 det]m9+ price1  
!re %all be exclud$1 if /at$ z a sep>ate
 *>ge1 ! am\nt ( any retail sales tax   
impos$ by any ,/ate or political        
subdivision !re( or ! ,di/rict (        
,columbia1 :e!r ! liability = su* tax is
 impos$ on ! v5dor or v5dee4  7#b7 ,fir/
 retail sale ,! t]m fir/ retail sale    
means ! fir/ sale1 = a purpose o!r ?an =
 resale or leas+ 9 a long-t]m lease1    
aft] production1 manufacture1 or        
importation4  7#c7 ,safe fire>m /orage  
device  7,a7 ,9 g5]al ,! t]m safe fire>m
 /orage device means a device t is-- 7i7

 design$ & m>ket$ = ! pr9cipal purpose (
 d5y+ unau?oriz$ access to1 or r5d]+    
inop]able1 a fire>m or ammunition1 &    
7ii7 secur$ by a comb9ation lock1 key   
lock1 or lock bas$ on biometric         
in=mation :i*-- 7,i7 is integrat$ into !
 design ( ! device1 &  7,,ii7 once      
lock$1 is incapable ( be+ op5$ )\t !    
comb9ation1 key1 or biometric in=mation1
 respectively4  7,b7 ,exclusion ,! t]m  
safe fire>m /orage device does n        
include-- 7i7 any device :i* is         
incorporat$ to any ext5t into ! design (
 a fire>m or ( ammunition1 or  7ii7 any 
device t1 z ( ! date ( ! sale describ$ 9
 subsection 7a71 has be5 subject to a   
m&atory recall by ! ,consum] ,product   
,safety ,commission4  7,c7 ,fire>m2     
ammunition ,! t]ms fire>m & ammunition h
 ! mean+s giv5 su* t]ms 9 section #iba (
 title #ah1 ,unit$ ,/ates ,code 7)\t    
reg>d to all t foll[s fire>m sil5c] 9   
p>agraph 7#c7 ( su* section74  7d7      
,recapture  7#a7 ,9 g5]al ,! ,secret>y  
%all1 by regulations1 provide =         

recaptur+ ! b5efit ( any cr$it all[able 
"u subsection 7a7 if su* cr$it is       
improp]ly or excessively claim$4  7#b7  
,docum5tation ,! ,secret>y may require  
su* in=mation or regi/ration z !        
,secret>y deems necess>y = purposes (   
recapture "u p>agraph 7#a74  7e7        
,t]m9ation ,?is section %all n apply to 
sales aft] ,decemb] #ca1 #bjcb4  4  7b7 
,cr$it made "p ( g5]al bus9ess cr$it    
,subsection 7b7 ( section #ch ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ plus at ! end ( p>agraph 7#dj71
 by /rik+ ! p]iod at ! end ( p>agraph   
7#da7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#db7 ! safe
 fire>m /orage cr$it det]m9$ "u section 
#de;,,bb7a74  4  7c7 ,cr$it all[$ aga9/ 
,,amt ,section #ch7;c77#d77;,b7 ( su*   
,code is am5d$ by r$esignat+ clauses 7x7
 ?r\gh 7xii7 z clauses 7xi7 ?r\gh       
7xiii71 respectively1 & by ins]t+ aft]  
clause 7ix7 ! foll[+ new clause3  7x7 ! 
cr$it det]m9$ "u section #de;,,bb1  4   
7d7 ,cl]ical am5dm5t ,! table ( sections

 = subp>t ,d ( "p ,,iv ( sub*apt] ,a (  
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3 ,sec4         
#de;,,bb4 ,safe fire>m /orage cr$it44   
7e7 ,report ,! ,secret>y ( ! ,treasury  
%all make publicly available an annual  
report ( ! cr$its aga9/ tax all[$ by    
reason ( section #de;,,bb 7z add$ by ?is
 section71 disaggregat$ by ,/ate4  7f7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4