‘‘(b) LIMITATIONS.—The amount allowable as a de-
duction under subsection (a) with respect to any taxpayer 
for any taxable year shall not exceed— 
‘‘(1) for purposes of the deduction allowable 
under paragraph (1) of such subsection, $250, and 
‘‘(2) for purposes of the deduction allowable 
under paragraph (2) of such subsection, $250. 
‘‘(c) SECURE GUN STORAGE OR SAFETY DEVICE.— 
For purposes of this section, the term ‘secure gun storage 
or safety device’ has the meaning given such term in sec-
tion 921(a)(34) of title 18, United States Code. 
‘‘(d) INFORMATION COLLECTION AND RECORD RE-
TENTION AND DISCLOSURE.— 
‘‘(1) PROHIBITION ON COLLECTION OF INFOR-
MATION REGARDING FIREARMS.—No taxpayer shall 
be required, as a condition of any deduction allowed 
under this section, to provide any information with 
respect to any firearms owned by the taxpayer. 
‘‘(2) LIMITATION ON RECORD RETENTION AND 
DISCLOSURE.—No official, employee, agent, con-
tractor, or person otherwise acting on behalf of the 
Government may— 
‘‘(A) keep any record relating to the de-
duction allowed under this section for any tax-
able year after the close of the 3-year period be-
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ginning with the date on which the return of 
tax for such taxable year was filed, or 
‘‘(B) transfer any such record to a third 
party without the express written permission of 
the taxpayer. 
‘‘(3) PRIVATE RIGHT OF ACTION.—A person ag-
grieved by a violation of paragraph (1) or (2) may 
bring an action against the United States in any 
Federal district court for damages and injunctive re-
lief. The court shall award a plaintiff prevailing in 
the action such relief as the court deems appro-
priate, including reasonable attorneys’ fees. 
‘‘(4) WAIVER OF SOVEREIGN IMMUNITY.—The 
United States, all agencies and instrumentalities 
thereof, and all individuals, firms, corporations, 
other persons acting for the United States and with 
the authorization and consent of the United States, 
shall not be immune from suit in Federal or State 
court by any person, including any governmental or 
nongovernmental entity, for any violation of para-
graph (1) or (2).’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ELECTS TO ITEMIZE.—Section 62(a) of such Code 
is amended by inserting after paragraph (21) the following 
new paragraph: 
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‘‘(22) GUN SAFES, GUN SAFETY DEVICES, AND 
GUN
SAFETY
COURSES.—The deduction allowed 
under section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by redesignating the item relating to section 
224 as an item relating to section 225 and inserting after 
the item relating to section 223 the following new item: 
‘‘Sec. 224. Gun safes, gun safety devices, and gun safety courses.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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