I 
111TH CONGRESS 
1ST SESSION H. R. 2202 
To amend the Internal Revenue Code of 1986 to provide for a nonrefundable 
tax credit against income tax for individuals who purchase a residential 
safe storage device for the safe storage of firearms. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 30, 2009 
Mr. CARDOZA (for himself, Mr. SALAZAR, and Mr. SHULER) 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 safe storage device 
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 ‘‘Child Safety and Home 
Security Act of 2009’’. 
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SEC. 2. CREDIT FOR RESIDENTIAL SAFE STORAGE DEVICE 
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 25D the following new 
section: 
‘‘SEC. 25E. PURCHASE OF A RESIDENTIAL SAFE STORAGE 
DEVICE. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this chapter an amount equal to 50 percent 
of the amount paid by the taxpayer for the purchase or 
purchases of a residential safe storage device that is put 
into service by the taxpayer for the securing of firearms. 
‘‘(b) LIMITATIONS.— 
‘‘(1) MAXIMUM
CREDIT.—The credit allowed 
under subsection (a) shall not exceed $300 for each 
individual for a taxable year. 
‘‘(2) CARRYFORWARD OF UNUSED CREDIT.— 
‘‘(A) RULE
FOR
YEARS
IN
WHICH
ALL 
PERSONAL
CREDITS
ALLOWED
AGAINST
REG-
ULAR
AND
ALTERNATIVE
MINIMUM
TAX.—In 
the case of a taxable year to which section 
26(a)(2) applies, if the credit allowable under 
subsection (a) exceeds the limitation imposed by 
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section 26(a)(2) for such taxable year reduced 
by the sum of the credits allowable under this 
subpart (other than this section), such excess 
shall be carried to the succeeding taxable year 
and added to the credit allowable under sub-
section (a) for such succeeding taxable year. 
‘‘(B) RULE
FOR
OTHER
YEARS.—In the 
case of a taxable year to which section 26(a)(2) 
does not apply, if the credit allowable under 
subsection (a) exceeds the limitation imposed by 
section 26(a)(1) for such taxable year reduced 
by the sum of the credits allowable under this 
subpart (other than this section and sections 
23, 24, 25B, and 25D), such excess shall be 
carried to the succeeding taxable year and 
added to the credit allowable under subsection 
(a) for such succeeding taxable year. 
‘‘(C) LIMITATION.—No credit may be car-
ried forward under this subsection to any tax-
able year following the third taxable year after 
the taxable year in which the purchase or pur-
chases are made. For purposes of the preceding 
sentence, credits shall be treated as used on a 
first-in first-out basis. 
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‘‘(c) DEFINITION OF RESIDENTIAL SAFE STORAGE 
DEVICE.—The term ‘residential safe storage device’ 
means a device or container not meant for display of fire-
arms which is specifically designed to store or safeguard 
firearms from unauthorized access, and which must be un-
locked by means of a key, combination, or other similar 
means. 
‘‘(d) STATUTORY CONSTRUCTION; EVIDENCE.— 
‘‘(1) STATUTORY CONSTRUCTION.—Nothing in 
this section shall be construed— 
‘‘(A) as creating a cause of action against 
any firearms dealer or any other person for any 
civil liability; or 
‘‘(B) as establishing any standard of care. 
‘‘(2) EVIDENCE.—Notwithstanding any other 
provision of law, evidence regarding the use or non- 
use by a taxpayer of the tax credit under this section 
shall not be admissible as evidence in any proceeding 
of any court, agency, board, or other entity for the 
purposes of establishing liability based on a civil ac-
tion brought on any theory for harm caused by a 
product or by negligence, or for purposes of drawing 
an inference that the taxpayer owns a firearm. 
‘‘(e) USE OF INFORMATION.—No database identi-
fying gun owners may be created using information from 
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tax returns on which the credit under this section is 
claimed.’’. 
(b) 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 after the item relat-
ing to section 25D the following new item: 
‘‘Sec. 25E. Purchase of a residential safe storage device.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
Æ 
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