I 
117TH CONGRESS 
2D SESSION 
H. R. 9060 
To amend the Internal Revenue Code of 1986 to allow for a credit against 
tax for sales at retail of safe firearm storage devices. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 29, 2022 
Mr. LEVIN of California (for himself and Mr. RODNEY DAVIS of Illinois) intro-
duced 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 for 
a credit against tax for sales at retail of safe firearm 
storage 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 ‘‘Prevent Family Fire 
Act of 2022’’. 
SEC. 2. SAFE FIREARM STORAGE CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45U. SAFE FIREARM STORAGE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, the safe firearm storage credit determined under 
this section for the taxable year is an amount equal to 
10 percent of amounts received from the first retail sale 
of a safe firearm storage device for use within the United 
States. 
‘‘(b) LIMITATION.— 
‘‘(1) IN GENERAL.—The amount taken into ac-
count under subsection (a) with respect to a safe 
firearm storage device shall not exceed $400. 
‘‘(2) VALUE.—If, in connection with a sale of a 
safe firearm storage device, the transferee receives 
other property, the amount taken into account under 
subsection (a) shall be limited to the amount re-
ceived solely with respect to the safe firearm storage 
device, which shall be determined based on the value 
of the safe firearm storage device relative to the 
value of such other property. 
‘‘(c) SAFE FIREARM STORAGE DEVICE.—For pur-
poses of this section— 
‘‘(1) IN
GENERAL.—The term ‘safe firearm 
storage device’ means a device that is— 
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‘‘(A) designed and marketed for the prin-
cipal purpose of denying unauthorized access to, 
or rendering inoperable, a firearm or ammuni-
tion, and 
‘‘(B) secured by a combination lock, key 
lock, or lock based on biometric information 
which, once locked, is incapable of being opened 
without the combination, key, or biometric in-
formation, respectively. 
‘‘(2) EXCLUSION.—The term ‘safe firearm stor-
age device’ does not include— 
‘‘(A) any device which is incorporated to 
any extent into the design of a firearm or of 
ammunition, or 
‘‘(B) any device that, as of the day of the 
sale described in subsection (a), has been sub-
ject to a mandatory recall by the Consumer 
Product Safety Commission. 
‘‘(3) FIREARM; AMMUNITION.—The terms ‘fire-
arm’ and ‘ammunition’ have the meanings given 
such terms in section 921 of title 18, United States 
Code (without regard to all that follows ‘firearm si-
lencer’ in paragraph (3) of such section). 
‘‘(d) TERMINATION.—This section shall not apply to 
sales after December 31, 2030.’’. 
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(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of the Internal 
Revenue Code of 1986 is amended by striking ‘‘plus’’ at 
the end of paragraph (32), by striking the period at the 
end of paragraph (33) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(34) the safe firearm storage credit deter-
mined under section 45U.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45U. Safe firearm storage credit.’’. 
(d) REPORT.—The Secretary of the Treasury shall 
make publicly available an annual report of the credits 
against tax allowed by reason of section 45U (as added 
by this section), disaggregated by State. 
(e) 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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