I 
108TH CONGRESS 
2D SESSION 
H. R. 5249 
To amend the Internal Revenue Code of 1986 to provide for a nonrefundable 
tax credit against income tax for individuals who purchase a residential 
gun safe for the safe storage of firearms. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 7, 2004 
Mr. HOUGHTON 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 gun safe for the 
safe storage 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 ‘‘Firearm Theft Preven-
tion Act of 2004’’. 
SEC. 2. CREDIT FOR RESIDENTIAL GUN SAFE PURCHASES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is 
amended by inserting after section 25B the following new 
section: 
‘‘SEC. 25C. RESIDENTIAL GUN SAFES. 
‘‘(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 
25 percent of the aggregate amount paid or incurred by 
the taxpayer during the taxable year for one or more quali-
fied residential gun safes. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) for any taxable year shall not exceed $250. 
‘‘(c) QUALIFIED RESIDENTIAL GUN SAFES.—For 
purposes of this section, the term ‘qualified residential gun 
safe’ means any container if such container— 
‘‘(1) is acquired by the taxpayer for the tax-
payer’s personal use, 
‘‘(2) is designed to fully contain one or more 
firearms, 
‘‘(3) includes a secure locking mechanism, 
‘‘(4) is designed to prevent unauthorized access 
to its contents by children under the age of 18, and 
‘‘(5) is tested and certified by a certification or-
ganization that is accredited by an appropriate ac-
creditation organization, such as the American Na-
tional Standards Institute, as— 
‘‘(A) complying with an appropriate per-
formance standard, such as Underwriters Lab-
oratories (UL) 1037, ‘Standard for Antitheft 
Alarms and Devices’, or 
‘‘(B) being capable of resisting a 5 minute 
attempt to access the interior of the safe using 
household tools when the safe is properly in-
stalled. 
For purposes of paragraph (5)(B), the creation of an 
opening in a safe of less than 4 inches in diameter shall 
not be treated as having accessed the interior of the safe. 
‘‘(d) INCLUSION OF INSTALLATION EXPENSES.—For 
purposes of this section, any amount paid or incurred by 
the taxpayer for the installation of a qualified residential 
gun safe shall be treated as an amount paid or incurred 
for such safe. 
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction 
or credit shall be allowed under this chapter (other than 
this section) for any amount taken into account in deter-
mining the credit under this section. 
‘‘(f) MARRIED COUPLES MUST FILE JOINT RE-
TURN.—If the taxpayer is married at the close of the tax-
able year, the credit shall be allowed under subsection (a)
only if the taxpayer and taxpayer’s spouse file a joint re-
turn for the taxable year. 
‘‘(g) ELECTION TO HAVE CREDIT NOT APPLY.—A 
taxpayer may elect (in such form and manner and at such 
time as the Secretary may require) to have this section 
not apply for any taxable year. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe 
such regulations as may be necessary to carry out this 
section, including regulations to carry out subsection 
(c)(5). 
‘‘(i) CARRYFORWARD OF UNUSED CREDITS.—If the 
credit allowable under subsection (a) for any taxable year 
exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable 
under this subpart (other than this section and sections 
23 and 1400C), such excess shall be carried to the suc-
ceeding taxable year and added to the credit allowable 
under subsection (a) for such taxable year. No credit may 
be carried forward under this subsection to any taxable 
year following the third taxable year after the taxable year 
in which the credit arose. For purposes of the preceding 
sentence, credits shall be treated as used on a first-in-first- 
out basis.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1