I 

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. 

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 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Secure Firearms Act 

5 of 2013’’. 


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1 SEC. 2. DEDUCTION FOR SAFE STORAGE DEVICE FOR THE 

2 SECURING OF FIREARMS. 

3 (a) IN GENERAL.—Part VII of subchapter B of chap4 ter I of the Internal Revenue Code of 1986 (relating to 

5 additional itemized deductions for individuals) is amended 

6 by redesignating section 224 as section 225 and by insert7 ing after section 223 the following new section: 

8 ‘‘SEC. 224. SECURE GUN STORAGE OR SAFETY DEVICE. 

9 ‘‘(a) IN GENERAL.—In the case of an individual, 

10 there shall be allowed as a deduction for the taxable year 

11 an amount equal to the amount paid by the taxpayer for 

12 secure gun storage or safety devices that are placed into 

13 service by the taxpayer during the taxable year for the 

14 securing of firearms. 

15 ‘‘(b) LIMITATION.—The amount allowed as a deduc16 tion under subsection (a) for any taxable year shall not 

17 exceed $1,200. 

18 ‘‘(c) SECURE GUN STORAGE OR SAFETY DEVICE.— 

19 For purposes of this section, the term ‘secure gun storage 

20 or safety device’ means— 

21 ‘‘(1) a device that, when installed on a firearm, 

22 is designed to prevent the firearm from being oper23 ated without first deactivating the device, or 

24 ‘‘(2) a safe, gun safe, gun case, lock box, or 

25 other device that is designed to be or can be used 

26 to store a firearm and that is designed to be unVerDate Mar 15 2010 02:03 May 11, 2013 Jkt 029200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1883.IH H1883

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1 locked only by means of a key, a combination, or 

2 other similar means. 

3 ‘‘(d) USE OF INFORMATION.—No database identi4 fying gun owners may be created using information from 

5 tax returns on which the deduction under this section is 

6 claimed. 

7 ‘‘(e) TERMINATION.—This section shall not apply to 

8 any amount paid after December 31, 2014.’’. 

9 (b) CLERICAL AMENDMENT.—The table of sections 

10 for part VII of subchapter B of chapter 1 of such Code 

11 is amended by striking the item relating to section 224 

12 and inserting the following: 

‘‘Sec. 224. Secure gun storage or safety device. 

‘‘Sec. 225. Cross reference.’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to taxable years beginning after 

15 December 31, 2012. 

16 SEC. 3. OFFSET. 

17 Section 524(c) of title 28, United States Code, is 

18 amended by adding at the end the following:. 

19 ‘‘(12) In each fiscal year, an amount equal to 

20 the sum of all amounts allowed as a deduction under 

21 section 224 of Internal Revenue Code of 1986 in the 

22 prior taxable year shall be rescinded from the Fund 


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1 from the amounts deposited in the Fund in that fis2 cal year.’’. 

Æ 


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