H.R. 5099
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for certain gun safes.
IN THE HOUSE OF REPRESENTATIVES · September 2, 2025 · Sponsor: Ms. Williams of Georgia · Committee: Committee on Ways and Means
Table of contents
Sec. 36C. Credit for certain gun safes.
- (a) In general
- In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to 90 percent of the aggregate amount paid or incurred by the taxpayer during the taxable year for—
- in the case of any taxable year beginning before January 1, 2031, any gun safe, and
- in the case of any taxable year beginning after December 31, 2030, any gun safe which is of a type which has been determined by the Secretary of Health and Human Services in the report made publicly available under section 3 of the to be highly effective in preventing unauthorized access.
- In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to 90 percent of the aggregate amount paid or incurred by the taxpayer during the taxable year for—
- (b) Limitation
- The amount allowed as a credit under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of—
- $500 ($1,000 in the case of a joint return), over
- the aggregate amount of credits allowed under this section with respect to such taxpayer during the 6 preceding taxable years.
- The amount allowed as a credit under subsection (a) with respect to any taxpayer for any taxable year shall not exceed the excess (if any) of—
- (c) Gun safe
- For purposes of this section—
- (1) In general
- The term means—
gun safe- any device that is designed and marketed for the principal purpose of denying unauthorized access to a firearm or ammunition, and
- any safe, gun safe, gun case, lock box, or other device that is 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 information, respectively.
- The term means—
- (2) Exclusion of used safes
- Such term shall not include any property unless the original use of such property begins with the taxpayer.
- (d) Prohibition on collection of information regarding firearms
- No taxpayer shall be required, as a condition of the credit allowed under this section, to provide any information with respect to any firearms owned by the taxpayer.