[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8871 Introduced in House (IH)]
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117th CONGRESS
2d Session
H. R. 8871
To amend the Internal Revenue Code of 1986 to provide a refundable tax
credit for certain gun safes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 15, 2022
Ms. Williams of Georgia (for herself, Mr. Cicilline, Mr. Deutch, and
Mr. Smith of New Jersey) 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 a refundable tax
credit for certain gun safes.
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 ``Storing All Firearms Effectively and
Safely Act'' or as the ``SAFES Act''.
SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES.
(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 36C. CREDIT FOR CERTAIN GUN SAFES.
``(a) In General.--In the case of an individual, there shall be
allowed as a credit against the tax imposed by this subtitle for any
taxable year an amount equal to 90 percent of the aggregate amount paid
or incurred by the taxpayer during the taxable year for--
``(1) in the case of any taxable year beginning before
January 1, 2030, any gun safe, and
``(2) in the case of any taxable year beginning after
December 31, 2029, any gun safe which is of a type which has
been determined by the Secretary of Health and Human Services
in the report made publicly available under section 3 of the
SAFES Act to be highly effective in preventing unauthorized
access.
``(b) Limitation.--The amount allowed as a credit under subsection
(a) with respect to any taxpayer for any taxable year shall not exceed
the excess (if any) of--
``(1) $500 ($1,000 in the case of a joint return), over
``(2) the aggregate amount of credits allowed under this
section with respect to such taxpayer during the 6 preceding
taxable years.
``(c) Gun Safe.--For purposes of this section--
``(1) In general.--The term `gun safe' means--
``(A) any device that is designed and marketed for
the principal purpose of denying unauthorized access to
a firearm or ammunition, and
``(B) any safe, gun safe, gun case, lock box, or
other device that is secured by a combination lock, key
lock, or lock based on biometric information which,
once locked, is incapable of being opened without the
combination, key, or biometric information,
respectively.
``(2) Exclusion of used safes.--Such term shall not include
any property unless the original use of such property begins
with the taxpayer.
``(d) Prohibition on Collection of Information Regarding
Firearms.--No taxpayer shall be required, as a condition of the credit
allowed under this section, to provide any information with respect to
any firearms owned by the taxpayer.''.
(b) Conforming Amendments.--
(1) Section 6211(b)(4)(A) of the Internal Revenue Code of
1986 is amended by inserting ``36C,'' after ``36B,''.
(2) Paragraph (2) of section 1324(b) of title 31, United
States Code, is amended by inserting ``36C,'' after ``36B,''.
(3) The table of sections for subpart C of part IV of
subchapter A of chapter 1 of the Internal Revenue Code of 1986
is amended by inserting after the item relating to section 36B
the following new item:
``Sec. 36C. Credit for certain gun safes.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
SEC. 3. REPORT ON MOST EFFECTIVE GUN SAFES.
Not later than the date which is 5 years after the date of the
enactment of this Act, the Secretary of Health and Human Services shall
make publicly available a report indicating which types of gun safes
(as defined section 36C(c) of the Internal Revenue Code of 1986) are
highly effective in preventing unauthorized access.
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