[Congressional Record (Bound Edition), Volume 150 (2004), Part 17]
[Extensions of Remarks]
[Page 23422]
[From the U.S. Government Publishing Office, www.gpo.gov]




 A BILL TO PROVIDE FOR A TAX CREDIT TO AN INDIVIDUAL PURCHASING A GUN 
                                  SAFE

                                 ______
                                 

                           HON. AMO HOUGHTON

                              of new york

                    in the house of representatives

                       Thursday, October 7, 2004

  Mr. HOUGHTON. Mr. Speaker, today I am introducing a bill to provide 
for an income tax credit relating to the purchase of a gun safe. 
Experts agree that firearms should be stored unloaded and locked up, 
with ammunition stored separately. This bill, if enacted, would help 
protect our children and others due to accidents, suicides, and other 
acts, all connected with unguarded guns.
  The non-refundable credit would amount to 25 percent of the total 
costs of purchasing, shipping, and installing a gun safe in a 
taxpayer's residence. The maximum credit would be limited to 25 percent 
of the total costs up to $1,000, or a total credit of $250.
  Over 22 million children in the U.S. live in homes with at least one 
firearm. A study by the prestigious Rand Corporation found that fewer 
than 50 percent of American families with firearms stored their 
firearms safely--unloaded, locked and away from the ammunition. Storing 
firearms unloaded in a well constructed gun safe with a keyed 
combination or electronic lock is the most secure method for preventing 
unauthorized access by children, adolescents and criminals to firearms 
in a home.
  The FBI estimates there are more than 341,000 incidents of firearm 
theft from private citizens annually. Nearly one-third of these 
firearms will be used in the commission of another crime. Increasing 
the use of gun safes with keyed, combination or electronic locks would 
decrease the number of firearms stolen from homes and used by criminals 
to intimidate, harm and kill their victims.
  There is nothing mandatory about this legislation. The decision to 
purchase a gun safe remains a personal decision as does a person's 
decision to take advantage of the tax credit. The legislation is 
designed to encourage a voluntary act and does not in any way intrude 
into the American home. I ask your support for this legislation, which 
would help protect families, especially the children, from untimely 
deaths due to unguarded guns.

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