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 addi-
tion to the Committee on the Judiciary, for a period to be subsequently 
determined by the Speaker, in each case for consideration of such provi-
sions 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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Secure Firearms Act 
of 2013’’. 
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SEC. 2. DEDUCTION FOR SAFE STORAGE DEVICE FOR THE 
SECURING OF FIREARMS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter I of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. SECURE GUN STORAGE OR SAFETY DEVICE. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction for the taxable year 
an amount equal to the amount paid by the taxpayer for 
secure gun storage or safety devices that are placed into 
service by the taxpayer during the taxable year for the 
securing of firearms. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) for any taxable year shall not 
exceed $1,200. 
‘‘(c) SECURE GUN STORAGE OR SAFETY DEVICE.— 
For purposes of this section, the term ‘secure gun storage 
or safety device’ means— 
‘‘(1) a device that, when installed on a firearm, 
is designed to prevent the firearm from being oper-
ated without first deactivating the device, or 
‘‘(2) a safe, gun safe, gun case, lock box, or 
other device that is designed to be or can be used 
to store a firearm and that is designed to be un-
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locked only by means of a key, a combination, or 
other similar means. 
‘‘(d) USE OF INFORMATION.—No database identi-
fying gun owners may be created using information from 
tax returns on which the deduction under this section is 
claimed. 
‘‘(e) TERMINATION.—This section shall not apply to 
any amount paid after December 31, 2014.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by striking the item relating to section 224 
and inserting the following: 
‘‘Sec. 224. Secure gun storage or safety device. 
‘‘Sec. 225. Cross reference.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
SEC. 3. OFFSET. 
Section 524(c) of title 28, United States Code, is 
amended by adding at the end the following:. 
‘‘(12) In each fiscal year, an amount equal to 
the sum of all amounts allowed as a deduction under 
section 224 of Internal Revenue Code of 1986 in the 
prior taxable year shall be rescinded from the Fund 
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from the amounts deposited in the Fund in that fis-
cal year.’’. 
Æ 
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