I 

111TH CONGRESS 

1ST SESSION H. R. 2202 

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. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 30, 2009 

Mr. CARDOZA (for himself, Mr. SALAZAR, and Mr. SHULER) 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 

for a nonrefundable tax credit against income tax for 

individuals who purchase a residential safe storage device 

for the safe storage 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 ‘‘Child Safety and Home 

5 Security Act of 2009’’. 


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1 SEC. 2. CREDIT FOR RESIDENTIAL SAFE STORAGE DEVICE 

2 PURCHASES. 

3 (a) IN GENERAL.—Subpart A of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 (relating to nonrefundable personal credits) is 

6 amended by inserting after section 25D the following new 

7 section: 

8 ‘‘SEC. 25E. PURCHASE OF A RESIDENTIAL SAFE STORAGE 

9 DEVICE. 

10 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in11 dividual, there shall be allowed as a credit against the tax 

12 imposed by this chapter an amount equal to 50 percent 

13 of the amount paid by the taxpayer for the purchase or 

14 purchases of a residential safe storage device that is put 

15 into service by the taxpayer for the securing of firearms. 

16 ‘‘(b) LIMITATIONS.— 

17 ‘‘(1) MAXIMUM CREDIT.—The credit allowed 

18 under subsection (a) shall not exceed $300 for each 

19 individual for a taxable year. 

20 ‘‘(2) CARRYFORWARD OF UNUSED CREDIT.— 

21 ‘‘(A) RULE FOR YEARS IN WHICH ALL

22 PERSONAL CREDITS ALLOWED AGAINST REG23 ULAR AND ALTERNATIVE MINIMUM TAX.—In 

24 the case of a taxable year to which section 

25 26(a)(2) applies, if the credit allowable under 

26 subsection (a) exceeds the limitation imposed by 


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1 section 26(a)(2) for such taxable year reduced 

2 by the sum of the credits allowable under this 

3 subpart (other than this section), such excess 

4 shall be carried to the succeeding taxable year 

5 and added to the credit allowable under sub6 section (a) for such succeeding taxable year. 

7 ‘‘(B) RULE FOR OTHER YEARS.—In the 

8 case of a taxable year to which section 26(a)(2) 

9 does not apply, if the credit allowable under 

10 subsection (a) exceeds the limitation imposed by 

11 section 26(a)(1) for such taxable year reduced 

12 by the sum of the credits allowable under this 

13 subpart (other than this section and sections 

14 23, 24, 25B, and 25D), such excess shall be 

15 carried to the succeeding taxable year and 

16 added to the credit allowable under subsection 

17 (a) for such succeeding taxable year. 

18 ‘‘(C) LIMITATION.—No credit may be car19 ried forward under this subsection to any tax20 able year following the third taxable year after 

21 the taxable year in which the purchase or pur22 chases are made. For purposes of the preceding 

23 sentence, credits shall be treated as used on a 

24 first-in first-out basis. 


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1 ‘‘(c) DEFINITION OF RESIDENTIAL SAFE STORAGE

2 DEVICE.—The term ‘residential safe storage device’ 

3 means a device or container not meant for display of fire4 arms which is specifically designed to store or safeguard 

5 firearms from unauthorized access, and which must be un6 locked by means of a key, combination, or other similar 

7 means. 

8 ‘‘(d) STATUTORY CONSTRUCTION; EVIDENCE.— 

9 ‘‘(1) STATUTORY CONSTRUCTION.—Nothing in 

10 this section shall be construed— 

11 ‘‘(A) as creating a cause of action against 

12 any firearms dealer or any other person for any 

13 civil liability; or 

14 ‘‘(B) as establishing any standard of care. 

15 ‘‘(2) EVIDENCE.—Notwithstanding any other 

16 provision of law, evidence regarding the use or non17 use by a taxpayer of the tax credit under this section 

18 shall not be admissible as evidence in any proceeding 

19 of any court, agency, board, or other entity for the 

20 purposes of establishing liability based on a civil ac21 tion brought on any theory for harm caused by a 

22 product or by negligence, or for purposes of drawing 

23 an inference that the taxpayer owns a firearm. 

24 ‘‘(e) USE OF INFORMATION.—No database identi25 fying gun owners may be created using information from 


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1 tax returns on which the credit under this section is 

2 claimed.’’. 

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

4 for subpart A of part IV of subchapter A of chapter 1 

5 of such Code is amended by inserting after the item relat6 ing to section 25D the following new item: 

‘‘Sec. 25E. Purchase of a residential safe storage device.’’. 

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

8 this section shall apply to taxable years beginning after 

9 December 31, 2009. 

Æ 


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