I 
109TH CONGRESS 
1ST SESSION 
H. R. 875
To amend the Internal Revenue Code of 1986 to allow businesses to expense 
qualified security devices. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 17, 2005
Mr. WELLER 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 allow 
businesses to expense qualified security devices.
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 ‘‘Public Safety and Pro-
tection Investment Act of 2005’’. 
SEC. 2. BUSINESS DEDUCTION FOR PURCHASE AND IN-
STALLATION OF SECURITY DEVICES. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
itemized deductions for individuals and corporations) is
amended by inserting after section 179B the following new 
section: 
‘‘SEC. 179C. SECURITY DEVICE PURCHASES. 
‘‘(a) ALLOWANCE OF DEDUCTION.—A taxpayer may 
elect to treat the cost of any qualifying security device as 
an expense which is not chargeable to capital account. Any 
cost so treated shall be allowed as a deduction for the tax-
able year in which such device is placed in service. 
‘‘(b) DEFINITIONS.—For purposes of this section—
‘‘(1) QUALIFYING
SECURITY
DEVICE.—The 
term ‘qualifying security device’ means a security 
device (to which section 168 applies) which is ac-
quired by purchase (as defined in section 179(d)(2)) 
and which is installed or placed in service in a build-
ing which is owned or occupied by the taxpayer and 
which is located in the United States. 
‘‘(2) SECURITY
DEVICE.—The term ‘security 
device’ means any of the following: 
‘‘(A) An electronic access control device or 
system. 
‘‘(B) 
Biometric 
identification 
or 
verification device or system. 
‘‘(C) Closed-circuit television or other sur-
veillance and security cameras and equipment.
‘‘(D) Locks for doors and windows, includ-
ing tumbler, key, and numerical or other coded 
devices. 
‘‘(E) Computers and software used to com-
bat cyberterrorism. 
‘‘(F) Electronic alarm systems to provide 
detection notification and off-premises trans-
mission of an unauthorized entry, attack, or 
fire. 
‘‘(G) An electronic device capable of track-
ing or verifying the presence of assets. 
‘‘(H) High efficiency air filtering systems. 
‘‘(I) Mechanical and non-mechanical vehi-
cle arresting barricades. 
‘‘(J) Metal detectors. 
‘‘(K) Signal repeating devices for emer-
gency response personnel wireless communica-
tion systems. 
‘‘(L) Components, wiring, system displays, 
terminals, auxiliary power supplies, computer 
systems, software, networking infrastructure 
and other equipment necessary or incidental to 
the operation of any item described in any of 
the preceding subparagraphs.
‘‘(3) BUILDING.—The term ‘building’ includes 
any structure or part of a structure used for com-
mercial, retail, or business purposes. 
‘‘(c) SPECIAL RULES.—
‘‘(1) BASIS REDUCTION.—For purposes of this 
subtitle, if a deduction is allowed under this section 
with respect to the purchase of a qualifying security 
device, the basis of such device shall be reduced by 
the amount of the deduction so allowed. 
‘‘(2) CERTAIN RULES TO APPLY.—Rules similar 
to the rules of section 179(b)(3), section 179(c), and 
paragraphs (3), (4), (8), and (10) of section 179(d), 
shall apply for purposes of this section.’’. 
(b) CONFORMING AND CLERICAL AMENDMENTS.—
(1) Section 263(a)(1) of such Code is amended 
by striking ‘‘or’’ at the end of subparagraph (H), by 
striking the period at the end of subparagraph (I) 
and inserting ‘‘, or’’, and by inserting after subpara-
graph (I) the following new subparagraph: 
‘‘(J) expenditures for which a deduction is 
allowed under section 179C.’’. 
(2) Section 312(k)(3)(B) of such Code is 
amended by striking ‘‘or 179B’’ each place it ap-
pears in the heading and text and inserting ‘‘179B, 
or 179C’’.
(3) Section 1016(a) of such Code is amended 
by striking ‘‘and’’ at the end of paragraph (30), by 
striking the period at the end of paragraph (31) and 
inserting ‘‘, and’’, and by inserting after paragraph 
(31) the following new paragraph: 
‘‘(32) to the extent provided in section 
179C(d)(1),’’. 
(4) Section 1245(a) of such Code is amended 
by inserting ‘‘179C,’’ after ‘‘179B,’’ both places it 
appears in paragraphs (2)(C) and (3)(C). 
(5) The table of sections for part VI of sub-
chapter B of chapter 1 of such Code is amended by 
inserting after the item relating to section 179B the 
following new item:
‘‘Sec. 179C. Security device purchases.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to taxable years ending after the date 
of the enactment of this Act.
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