[Congressional Record Volume 151, Number 106 (Friday, July 29, 2005)]
[Senate]
[Pages S9518-S9519]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. HATCH (for himself, Mr. Craig, Mr. Burns, Mr. Smith, Mrs. 
        Lincoln, and Mr. Schumer):
  S. 1598. 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; to the Committee on Finance.
  Mr. HATCH. Mr. President, if I may, I would like to speak very 
briefly on another topic. I am an unqualified supporter of the 
``Protection of Lawful Commerce in Arms Act,'' on which we will be 
voting later today.
  My colleague, Senator Craig, should be commended for his hard work on 
this important legislation, which will protect gun manufacturers and 
distributors from unwarranted lawsuits.
  While we must always be vigilant in protecting our rights--including 
our Second Amendment rights--it is also critical that we encourage 
responsible exercise of those rights. For that reason, I want to say a 
few words in support of the ``Child Protection and Home Safety Act of 
2005,'' which I am introducing today. This Act would promote the safe 
storage of firearms by providing a 25 percent tax credit toward the 
purchase of a gun safe, up to a maximum of $250. I am pleased that my 
colleagues, Senators Schumer, Craig, Burns, Lincoln, and Smith, are 
cosponsoring this important bipartisan legislation. Our bill will 
encourage gun owners to purchase gun safes for the safe storage of 
firearms, thereby preventing the mishandling of guns and keeping our 
families and communities safer.
  This bill has widespread support from numerous national 
organizations, including the National Association of Police 
Organizations, the American Association of Suicidology, the American 
Ethical Union, the National Black Police Officers Association, and 
SAVE, the Suicide Awareness Voice of Education. In my home State of 
Utah, law enforcement has given this bill unqualified support. In 
addition to the Utah Sheriff's Association and the Utah Police Corps, 
the Utah Highway Patrol Association has enthusiastically endorsed this 
legislation.
  Mr. President, I will ask unanimous consent to include a copy of 
their letter of support in the Record.
  Many of the guns used in violent acts are acquired on the black 
market, having been stolen from the homes of law abiding Americans. 
Nearly 10 percent of state prison inmates incarcerated on gun crimes 
say the weapons they used were stolen. Safely securing a firearm within 
a person's home is a fundamental way to help ensure that firearms do 
not fall into the wrong hands. One important step that can be taken in 
this regard is for families to lock firearms within a theft-resistant 
safe. This bill, by encouraging the purchase and use of gun safes, will 
significantly reduce the rate of stolen guns, thereby reducing the 
incidents of homicides and violent crimes.

  Another problem plaguing America today is that of children gaining 
access to their parents' firearms and using those firearms to commit 
homicide or suicide. The school shootings in Columbine, Santee, Lake 
Worth, Florida, Fort Gibson, Oklahoma and Deming, New Mexico, are a sad 
legacy we hope to leave far behind us. It is the responsibility of gun 
owners to ensure that our children cannot gain access to firearms and 
unintentionally or intentionally use those firearms to harm themselves 
or someone else. This bill, by encouraging gun owners to lock up their 
firearms in gun safes, will make it more difficult for children to 
access their parents' guns.
  Utah is home to several fine manufacturers of gun safes. The 
employees at companies such as Liberty, Fort Knox, and others know that 
while there are many ways to attempt to secure a firearm, gun safes are 
the best way to reliably secure firearms and keep them out of the hands 
of those who should not have access to them. Other methods of securing 
firearms may only give the purchaser a false sense of security.
  Trigger locks do not prevent loading and can easily be opened by a 
child with a screwdriver. Cable locks can easily be cut open with a 
simple wire-cutter. Locked case boxes are small and light and can 
easily be picked up and carried away by a thief.
  Quality gun safes can provide the security our children and our 
communities deserve. And through the vehicle of a tax credit, this bill 
encourages gun safety while preserving Second Amendment liberties.
  I want to thank everyone who has worked with us to craft this bill. 
By encouraging gun owners to purchase residential gun safes for the 
safe storage of firearms we move a little bit closer to creating a 
safer America.
  Mr. President, I urge all of my colleagues to support the ``Child 
Protection and Home Safety Act of 2005,'' and I ask unanimous consent 
that the text of the bill and the letter to which I referred be printed 
in the Record.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

                                S. 1598

       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 Protection and Home 
     Safety Act of 2005''.

     SEC. 2. CREDIT FOR RESIDENTIAL GUN SAFE 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 25B the following new section:

     ``SEC. 25C. PURCHASE OF RESIDENTIAL GUN SAFES.

       ``(a) Allowance of Credit.--In the case of an individual, 
     there shall be allowed as a credit against the tax imposed by 
     this chapter for the taxable year an amount equal to 25 
     percent of the amount paid or incurred by the taxpayer during 
     such taxable year for the purchase of a qualified residential 
     gun safe.
       ``(b) Limitations.--
       ``(1) Maximum credit.--The credit allowed under subsection 
     (a) with respect to any qualified residential gun safe shall 
     not exceed $250.
       ``(2) Carryforward of unused credit.--If the credit 
     allowable under subsection (a) for any taxable year exceeds 
     the limitation imposed by section 26(a) for such taxable year 
     reduced by the sum of the credits allowable under this 
     subpart (other than this section and section 23), such excess 
     shall be carried to the succeeding taxable year and added to 
     the credit allowable under subsection (a) for such taxable 
     year. 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) Qualified Residential Gun Safe.--For purposes of this 
     section, the term `qualified residential gun safe' means a 
     container not intended for the display of firearms which is 
     specifically designed to store or safeguard firearms from 
     unauthorized access and which meets a performance standard 
     for an adequate security level established by objective 
     testing.
       ``(d) Special Rules.--
       ``(1) Denial of double benefit.--No deduction shall be 
     allowed under this chapter with respect to any expense which 
     is taken into account in determining the credit under this 
     section.
       ``(2) Married couples must file joint return.--If the 
     taxpayer is married at the

[[Page S9519]]

     close of the taxable year, the credit shall be allowed under 
     subsection (a) only if the taxpayer and taxpayer's spouse 
     file a joint return for the taxable year.
       ``(3) Marital status.--Marital status shall be determined 
     in accordance with section 7703.
       ``(e) Election To Have Credit Not Apply.--A taxpayer may 
     elect to have this section not apply for any taxable year.
       ``(f) Regulations.--The Secretary shall prescribe such 
     regulations as may be necessary to ensure that residential 
     gun safes qualifying for the credit meet design and 
     performance standards sufficient to ensure the provisions of 
     this section are carried out.
       ``(g) Statutory Construction; Evidence; Use of 
     Information.--
       ``(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 nonuse 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.
       ``(3) 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) Conforming Amendment.--Section 6501(m) of the Internal 
     Revenue Code of 1986 is amended by inserting ``25C(e),'' 
     before ``30(d)(4),''.
       (c) Clerical Amendment.--The table of sections for subpart 
     A of part IV of subchapter A of chapter I of the Internal 
     Revenue Code of 1986 is amended by inserting after the item 
     relating to section 25B the following new item:

``Sec. 25C. Purchase of residential gun safes.''.

       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2004.
                                  ____



                                 Heber City Police Department,

                                                   Heber City, UT.
     Hon. Orrin G. Hatch,
     U.S. Senate,
     Washington, DC.
       Dear Senator Hatch: The Utah Chiefs of Police Association 
     enthusiastically endorses legislation which would provide a 
     25% tax credit toward the purchase of a gun safe, up to a 
     maximum of $250.
       This legislation would encourage gun owners to purchase gun 
     safes for the safe storage of firearms. An increase in the 
     use of gun safes will help prevent the theft of firearms, 
     reducing incidents of suicide, homicide and violent crimes.
       Senator Hatch, we urge you to introduce this legislation in 
     the Senate, support it and use your best efforts to see that 
     it gets passed. The passage of this vital legislation will 
     prevent the mishandling of guns and keep our families and 
     communities safer.
       Thank you in advance for all your work and your support of 
     this matter.
           Sincerely,

                                             Chief Ed Rhoades,

                                                        President,
                                Utah Chiefs of Police Association.
                                 ______