Firearm Training and Proficiency Act
Bill: H.R.7973 | Sponsor: Rep. Stefanik, Elise M. (R-NY)
Policy area: Taxation

Summary:
Firearm Training and Proficiency Act
This bill allows individual taxpayers a deduction from gross income (above-the-line deduction) for the cost of any secure gun storage or safety device and for a concealed carry firearms or firearm safety course. The amount of this deduction is limited to $250 for any taxpayer in a taxable year.

To amend the Internal Revenue Code of 1986 to provide an above-the-line 
 deduction for the purchase of gun safes, gun safety devices, and gun 
                            safety courses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Firearm Training and Proficiency 
Act''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR GUN SAFES, GUN SAFETY DEVICES, AND 
              GUN SAFETY COURSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 224 
as section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. GUN SAFES, GUN SAFETY DEVICES, AND GUN SAFETY COURSES.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction for the taxable year an amount equal to 
the sum of--
            ``(1) the amount paid by the taxpayer for any secure gun 
        storage or safety device that is placed in service by the 
        taxpayer during the taxable year, and
            ``(2) the amount paid by the taxpayer during the taxable 
        year for a concealed carry firearms course or a firearm safety 
        course which--
                    ``(A) is taught by a firearms instructor certified 
                by the State to teach such course, or
                    ``(B) satisfies the training requirement, if any, 
                for any license or permit related to a firearm 
                (including a hunting license) which is issued under the 
                authority of State law.
    ``(b) Limitations.--The amount allowable as a deduction 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 section 921(a)(34) of title 18, United States Code.
    ``(d) Information Collection and Record Retention and Disclosure.--
            ``(1) Prohibition on collection of information 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, contractor, or person otherwise 
        acting on behalf of the Government may--
                    ``(A) keep any record relating to the deduction 
                allowed under this section for any taxable year after 
                the close of the 3-year period beginning 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 aggrieved 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 relief. The court shall award a plaintiff prevailing 
        in the action such relief as the court deems appropriate, 
        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 paragraph (1) or (2).''.
    (b) Deduction Allowed Whether or Not Taxpayer Elects To Itemize.--
Section 62(a) of such Code is amended by inserting after paragraph (21) 
the following new paragraph:
            ``(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.
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