[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2202 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2202

      To amend the Internal Revenue Code of 1986 to provide for a 
    nonrefundable tax credit against income tax for individuals who 
  purchase a residential safe storage device for the safe storage of 
                               firearms.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 30, 2009

 Mr. Cardoza (for himself, Mr. Salazar, and Mr. Shuler) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
      To amend the Internal Revenue Code of 1986 to provide for a 
    nonrefundable tax credit against income tax for individuals who 
  purchase a residential safe storage device for the safe storage of 
                               firearms.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Child Safety and Home Security Act 
of 2009''.

SEC. 2. CREDIT FOR RESIDENTIAL SAFE STORAGE DEVICE PURCHASES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 25D the 
following new section:

``SEC. 25E. PURCHASE OF A RESIDENTIAL SAFE STORAGE DEVICE.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this chapter an 
amount equal to 50 percent of the amount paid by the taxpayer for the 
purchase or purchases of a residential safe storage device that is put 
into service by the taxpayer for the securing of firearms.
    ``(b) Limitations.--
            ``(1) Maximum credit.--The credit allowed under subsection 
        (a) shall not exceed $300 for each individual for a taxable 
        year.
            ``(2) Carryforward of unused credit.--
                    ``(A) Rule for years in which all personal credits 
                allowed against regular and alternative minimum tax.--
                In the case of a taxable year to which section 26(a)(2) 
                applies, if the credit allowable under subsection (a) 
                exceeds the limitation imposed by section 26(a)(2) for 
                such taxable year reduced by the sum of the credits 
                allowable under this subpart (other than this section), 
                such excess shall be carried to the succeeding taxable 
                year and added to the credit allowable under subsection 
                (a) for such succeeding taxable year.
                    ``(B) Rule for other years.--In the case of a 
                taxable year to which section 26(a)(2) does not apply, 
                if the credit allowable under subsection (a) exceeds 
                the limitation imposed by section 26(a)(1) for such 
                taxable year reduced by the sum of the credits 
                allowable under this subpart (other than this section 
                and sections 23, 24, 25B, and 25D), such excess shall 
                be carried to the succeeding taxable year and added to 
                the credit allowable under subsection (a) for such 
                succeeding taxable year.
                    ``(C) Limitation.--No credit may be carried forward 
                under this subsection to any taxable year following the 
                third taxable year after the taxable year in which the 
                purchase or purchases are made. For purposes of the 
                preceding sentence, credits shall be treated as used on 
                a first-in first-out basis.
    ``(c) Definition of Residential Safe Storage Device.--The term 
`residential safe storage device' means a device or container not meant 
for display of firearms which is specifically designed to store or 
safeguard firearms from unauthorized access, and which must be unlocked 
by means of a key, combination, or other similar means.
    ``(d) Statutory Construction; Evidence.--
            ``(1) Statutory construction.--Nothing in this section 
        shall be construed--
                    ``(A) as creating a cause of action against any 
                firearms dealer or any other person for any civil 
                liability; or
                    ``(B) as establishing any standard of care.
            ``(2) Evidence.--Notwithstanding any other provision of 
        law, evidence regarding the use or non-use by a taxpayer of the 
        tax credit under this section shall not be admissible as 
        evidence in any proceeding of any court, agency, board, or 
        other entity for the purposes of establishing liability based 
        on a civil action brought on any theory for harm caused by a 
        product or by negligence, or for purposes of drawing an 
        inference that the taxpayer owns a firearm.
    ``(e) Use of Information.--No database identifying gun owners may 
be created using information from tax returns on which the credit under 
this section is claimed.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25D the following new 
item:

``Sec. 25E. Purchase of a residential safe storage device.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2009.
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