Above-the-line deduction for gun safes, gun safety devices, and gun safety courses

(a)

In general

Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by redesignating section 224 as section 225 and by inserting after section 223 the following new section:

224.

Gun safes, gun safety devices, and gun safety courses

(a)

Allowance of deduction

In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the sum of—(1)the amount paid by the taxpayer for any secure gun storage or safety device that is placed in service by the taxpayer during the taxable year, and(2)the amount paid by the taxpayer during the taxable year for a concealed carry firearms course or a firearm safety course which—(A)is taught by a firearms instructor certified by the State to teach such course, or(B)satisfies the training requirement, if any, for any license or permit related to a firearm (including a hunting license) which is issued under the authority of State law.(b)

Limitations

The amount allowable as a deduction under subsection (a) with respect to any taxpayer for any taxable year shall not exceed—(1)for purposes of the deduction allowable under paragraph (1) of such subsection, $250, and(2)for purposes of the deduction allowable under paragraph (2) of such subsection, $250.(c)

Secure gun storage or safety device

For purposes of this section, the term secure gun storage or safety device has the meaning given such term in section 921(a)(34) of title 18, United States Code.(d)

Information collection and record retention and disclosure

(1)

Prohibition on collection of information regarding firearms

No taxpayer shall be required, as a condition of any deduction allowed under this section, to provide any information with respect to any firearms owned by the taxpayer.(2)

Limitation on record retention and disclosure

No official, employee, agent, contractor, or person otherwise acting on behalf of the Government may—(A)keep any record relating to the deduction allowed under this section for any taxable year after the close of the 3-year period beginning with the date on which the return of tax for such taxable year was filed, or(B)transfer any such record to a third party without the express written permission of the taxpayer.(3)

Private right of action

A person aggrieved by a violation of paragraph (1) or (2) may bring an action against the United States in any Federal district court for damages and injunctive relief. The court shall award a plaintiff prevailing in the action such relief as the court deems appropriate, including reasonable attorneys’ fees.(4)

Waiver of sovereign immunity

The United States, all agencies and instrumentalities thereof, and all individuals, firms, corporations, other persons acting for the United States and with the authorization and consent of the United States, shall not be immune from suit in Federal or State court by any person, including any governmental or nongovernmental entity, for any violation of paragraph (1) or (2).

(b)

Deduction allowed whether or not taxpayer elects To itemize

Section 62(a) of such Code is amended by inserting after paragraph (21) the following new paragraph:

(22)

Gun safes, gun safety devices, and gun safety courses

The deduction allowed under section 224.

(c)

Clerical amendment

The table of sections for part VII of subchapter B of chapter 1 of such Code is amended by redesignating the item relating to section 224 as an item relating to section 225 and inserting after the item relating to section 223 the following new item:

Sec. 224. Gun safes, gun safety devices, and gun safety courses.

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.