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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8719 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 8719

 To amend title 18, United States Code, to require a Federal firearms 
     licensee to provide secure firearms storage information to a 
prospective firearm transferee, and to amend the Internal Revenue Code 
     of 1986 to provide a gun safe credit, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 2024

Ms. Sherrill (for herself, Ms. Williams of Georgia, Ms. Brownley, Mrs. 
Dingell, Mr. Goldman of New York, Mr. Gottheimer, Ms. Jackson Lee, Mr. 
Johnson of Georgia, Mr. Moulton, Ms. Norton, Ms. Ross, Ms. Salinas, and 
 Ms. Stevens) introduced the following bill; which was referred to the 
 Committee on the Judiciary, and in addition to the Committee on Ways 
 and Means, 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 title 18, United States Code, to require a Federal firearms 
     licensee to provide secure firearms storage information to a 
prospective firearm transferee, and to amend the Internal Revenue Code 
     of 1986 to provide a gun safe credit, and for other purposes.

    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 ``Secure Storage Information Act of 
2024''.

SEC. 2. REQUIREMENT THAT A FEDERAL FIREARMS LICENSEE PROVIDE SECURE 
              FIREARMS STORAGE INFORMATION TO A PROSPECTIVE FIREARM 
              TRANSFEREE.

    (a) In General.--Section 922(z) of title 18, United States Code, is 
amended--
            (1) in paragraph (1)--
                    (A) by striking ``(1) in general.--Except'' and 
                inserting the following:
            ``(1) Requirement that device be provided with handgun.--
                    ``(A) In general.--Except'';
                    (B) by adding after and below the end the 
                following:
                    ``(B) Requirement to provide secure storage 
                information with any firearm.--It shall be unlawful for 
                any licensed importer, licensed manufacturer, or 
                licensed dealer to sell, deliver, or transfer a firearm 
                to any person other than a person licensed under this 
                chapter, unless the transferee is provided with such 
                information about the secure storage of firearms as the 
                Attorney General shall prescribe.''; and
            (2) in paragraph (2), by striking ``(1)'' and inserting 
        ``(1)(A)''.
    (b) Regulations.--Within 6 months after the date of the enactment 
of this Act, the Attorney General shall prescribe, by regulation, the 
secure firearms storage information required to be provided by a 
Federal firearms licensee to a prospective firearm transferee, and 
ensure that the information includes--
            (1) that firearms should be stored unloaded, out of the 
        reach of children and other persons without authorized access, 
        and separately from ammunition;
            (2) that stored firearms should be secured with a locking 
        device;
            (3) a statement as to the importance of secure storage, 
        including data on the risks of unsecured firearms and benefits 
        of securely stored firearms in relation to firearm suicide, 
        firearm homicide and assault, school firearm violence, 
        unintentional shootings, and theft; and
            (4) guidance on the most secure types of devices, including 
        the advantages of gun safes and lock boxes compared to trigger 
        and cable locks.

SEC. 3. REQUIREMENT THAT CERTAIN FEDERAL FIREARMS LICENSEES HAVE A 
              VARIETY OF SECURE GUN STORAGE OR SAFETY DEVICES AVAILABLE 
              FOR PURCHASE IN THEIR STORES.

    Section 923 of title 18, United States Code, is amended in each of 
subsections (d)(1)(G) and (e)--
            (1) by striking ``secure gun storage or safety devices'' 
        and inserting ``a variety of secure gun storage or safety 
        devices, including full-size gun safes, lock boxes and lockers, 
        gun cases, or cable and trigger locks,'';
            (2) by striking ``a secure gun storage or safety device'' 
        and inserting ``secure gun storage or safety devices''; and
            (3) by striking ``a device'' and inserting ``devices''.

SEC. 4. EFFECTIVE DATE.

    The amendments made by sections 2 and 3 shall take effect on the 
date that is 6 months after the date of the enactment of this Act.

SEC. 5. GUN SAFE CREDIT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting before 
section 26 the following new section:

``SEC. 25F. GUN SAFE CREDIT.

    ``(a) In General.--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 the amounts paid or incurred by the 
taxpayer for the taxable year for the purchase of a qualified gun safe.
    ``(b) Limitation.--The credit allowed under this section with 
respect to any taxpayer for any taxable year shall not exceed the 
excess (if any) of $500 over the aggregate credits allowed under this 
section with respect to such taxpayer for all prior taxable years.
    ``(c) Qualified Gun Safe.--For purposes of this section, the term 
`qualified gun safe' means any safe, gun safe, gun case, lock box, or 
other device--
            ``(1) the original use of which commences with the 
        taxpayer,
            ``(2) which is acquired by the taxpayer--
                    ``(A) to store one or more firearms, and
                    ``(B) not for resale,
            ``(3) which is designed, or can be used, for the secure and 
        fully-contained storage of one or more firearms, and
            ``(4) which is designed to be unlocked only by authorized 
        users by means of a key, a combination, biometric credentials, 
        or other similar means.
    ``(d) Reduction in Basis.--For purposes of this subtitle, the basis 
of any property for which a credit is allowable under subsection (a) 
shall be reduced by the amount of such credit so allowed.
    ``(e) No Double Benefit.--The amount of any deduction allowable 
under this chapter with respect to a property for which a credit is 
allowable under subsection (a) shall be reduced by the amount of such 
credit so allowed.''.
    (b) Conforming Amendment.--Section 1016(a) of such Code is amended 
by striking ``and'' at the end of paragraph (37), by striking the 
period at the end of paragraph (38) and inserting ``, and'', and by 
adding at the end the following new paragraph:
            ``(39) to the extent provided in section 25F(d).''.
    (c) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting before the item relating to section 26 the following new 
item:

``Sec. 25F. Gun safe credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>
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