[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1883 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 1883

 To amend the Internal Revenue Code of 1986 to provide for a deduction 
    for the purchase of secure gun storage or safety device for the 
                         securing of firearms.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2013

Mr. Carter (for himself and Mr. Cuellar) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
  to the Committee on the Judiciary, for a period to be subsequently 
   determined by the Speaker, in each case for consideration of such 
 provisions as fall within the jurisdiction of the committee concerned

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide for a deduction 
    for the purchase of secure gun storage or safety device for the 
                         securing 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 ``Secure Firearms Act of 2013''.

SEC. 2. DEDUCTION FOR SAFE STORAGE DEVICE FOR THE SECURING OF FIREARMS.

    (a) In General.--Part VII of subchapter B of chapter I of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. SECURE GUN STORAGE OR SAFETY DEVICE.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction for the taxable year an amount equal to the 
amount paid by the taxpayer for secure gun storage or safety devices 
that are placed into service by the taxpayer during the taxable year 
for the securing of firearms.
    ``(b) Limitation.--The amount allowed as a deduction under 
subsection (a) for any taxable year shall not exceed $1,200.
    ``(c) Secure Gun Storage or Safety Device.--For purposes of this 
section, the term `secure gun storage or safety device' means--
            ``(1) a device that, when installed on a firearm, is 
        designed to prevent the firearm from being operated without 
        first deactivating the device, or
            ``(2) a safe, gun safe, gun case, lock box, or other device 
        that is designed to be or can be used to store a firearm and 
        that is designed to be unlocked only by means of a key, a 
        combination, or other similar means.
    ``(d) Use of Information.--No database identifying gun owners may 
be created using information from tax returns on which the deduction 
under this section is claimed.
    ``(e) Termination.--This section shall not apply to any amount paid 
after December 31, 2014.''.
    (b) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following:

``Sec. 224. Secure gun storage or safety device.
``Sec. 225. Cross reference.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2012.

SEC. 3. OFFSET.

    Section 524(c) of title 28, United States Code, is amended by 
adding at the end the following:.
            ``(12) In each fiscal year, an amount equal to the sum of 
        all amounts allowed as a deduction under section 224 of 
        Internal Revenue Code of 1986 in the prior taxable year shall 
        be rescinded from the Fund from the amounts deposited in the 
        Fund in that fiscal year.''.
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