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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8719 Introduced in House (IH)]
<DOC>
118th CONGRESS
2d Session
H. R. 8719
To amend title 18, United States Code, to require a Federal firearms
licensee to provide secure firearms storage information to a
prospective firearm transferee, and to amend the Internal Revenue Code
of 1986 to provide a gun safe credit, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 12, 2024
Ms. Sherrill (for herself, Ms. Williams of Georgia, Ms. Brownley, Mrs.
Dingell, Mr. Goldman of New York, Mr. Gottheimer, Ms. Jackson Lee, Mr.
Johnson of Georgia, Mr. Moulton, Ms. Norton, Ms. Ross, Ms. Salinas, and
Ms. Stevens) introduced the following bill; which was referred to the
Committee on the Judiciary, and in addition to the Committee on Ways
and Means, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend title 18, United States Code, to require a Federal firearms
licensee to provide secure firearms storage information to a
prospective firearm transferee, and to amend the Internal Revenue Code
of 1986 to provide a gun safe credit, and for other purposes.
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 ``Secure Storage Information Act of
2024''.
SEC. 2. REQUIREMENT THAT A FEDERAL FIREARMS LICENSEE PROVIDE SECURE
FIREARMS STORAGE INFORMATION TO A PROSPECTIVE FIREARM
TRANSFEREE.
(a) In General.--Section 922(z) of title 18, United States Code, is
amended--
(1) in paragraph (1)--
(A) by striking ``(1) in general.--Except'' and
inserting the following:
``(1) Requirement that device be provided with handgun.--
``(A) In general.--Except'';
(B) by adding after and below the end the
following:
``(B) Requirement to provide secure storage
information with any firearm.--It shall be unlawful for
any licensed importer, licensed manufacturer, or
licensed dealer to sell, deliver, or transfer a firearm
to any person other than a person licensed under this
chapter, unless the transferee is provided with such
information about the secure storage of firearms as the
Attorney General shall prescribe.''; and
(2) in paragraph (2), by striking ``(1)'' and inserting
``(1)(A)''.
(b) Regulations.--Within 6 months after the date of the enactment
of this Act, the Attorney General shall prescribe, by regulation, the
secure firearms storage information required to be provided by a
Federal firearms licensee to a prospective firearm transferee, and
ensure that the information includes--
(1) that firearms should be stored unloaded, out of the
reach of children and other persons without authorized access,
and separately from ammunition;
(2) that stored firearms should be secured with a locking
device;
(3) a statement as to the importance of secure storage,
including data on the risks of unsecured firearms and benefits
of securely stored firearms in relation to firearm suicide,
firearm homicide and assault, school firearm violence,
unintentional shootings, and theft; and
(4) guidance on the most secure types of devices, including
the advantages of gun safes and lock boxes compared to trigger
and cable locks.
SEC. 3. REQUIREMENT THAT CERTAIN FEDERAL FIREARMS LICENSEES HAVE A
VARIETY OF SECURE GUN STORAGE OR SAFETY DEVICES AVAILABLE
FOR PURCHASE IN THEIR STORES.
Section 923 of title 18, United States Code, is amended in each of
subsections (d)(1)(G) and (e)--
(1) by striking ``secure gun storage or safety devices''
and inserting ``a variety of secure gun storage or safety
devices, including full-size gun safes, lock boxes and lockers,
gun cases, or cable and trigger locks,'';
(2) by striking ``a secure gun storage or safety device''
and inserting ``secure gun storage or safety devices''; and
(3) by striking ``a device'' and inserting ``devices''.
SEC. 4. EFFECTIVE DATE.
The amendments made by sections 2 and 3 shall take effect on the
date that is 6 months after the date of the enactment of this Act.
SEC. 5. GUN SAFE CREDIT.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 26 the following new section:
``SEC. 25F. GUN SAFE CREDIT.
``(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 the amounts paid or incurred by the
taxpayer for the taxable year for the purchase of a qualified gun safe.
``(b) Limitation.--The credit allowed under this section with
respect to any taxpayer for any taxable year shall not exceed the
excess (if any) of $500 over the aggregate credits allowed under this
section with respect to such taxpayer for all prior taxable years.
``(c) Qualified Gun Safe.--For purposes of this section, the term
`qualified gun safe' means any safe, gun safe, gun case, lock box, or
other device--
``(1) the original use of which commences with the
taxpayer,
``(2) which is acquired by the taxpayer--
``(A) to store one or more firearms, and
``(B) not for resale,
``(3) which is designed, or can be used, for the secure and
fully-contained storage of one or more firearms, and
``(4) which is designed to be unlocked only by authorized
users by means of a key, a combination, biometric credentials,
or other similar means.
``(d) Reduction in Basis.--For purposes of this subtitle, the basis
of any property for which a credit is allowable under subsection (a)
shall be reduced by the amount of such credit so allowed.
``(e) No Double Benefit.--The amount of any deduction allowable
under this chapter with respect to a property for which a credit is
allowable under subsection (a) shall be reduced by the amount of such
credit so allowed.''.
(b) Conforming Amendment.--Section 1016(a) of such Code is amended
by striking ``and'' at the end of paragraph (37), by striking the
period at the end of paragraph (38) and inserting ``, and'', and by
adding at the end the following new paragraph:
``(39) to the extent provided in section 25F(d).''.
(c) 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 before the item relating to section 26 the following new
item:
``Sec. 25F. Gun safe credit.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.
<all>
Introduced in House
Introduced in House
Referred to the Committee on the Judiciary, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on the Judiciary, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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