Child Protection and Home Safety Act of 2005
Official title: 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.
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Referred to the House Committee on Ways and Means.
Child Protection and Home Safety Act of 2005 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a qualified residential gun safe. Defines "qualified residential gun safe" as a container not intended for the display of firearms which is specifically designed to store or safeguard firearms from unauthorized access and which meets established performance standards. Limits the amount of such credit to $250.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 947: Child Protection and Home Safety Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-947/
"H.R. 947: Child Protection and Home Safety Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-947/.
H.R. 947, 109th Cong. (2026), https://openamerica.io/bill/109-HR-947/.
[H.R. 947: Child Protection and Home Safety Act of 2005](https://openamerica.io/bill/109-HR-947/)