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S 1598 109th Congress Senate

Child Protection and Home Safety Act of 2005

Official title: A bill 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 … Show full official titleShow less

Official title: A bill 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.

Introduced: July 29, 2005 See on congress.gov
Taxation Administrative procedureChild safetyCommerceCosts
More subjectsShow fewer subjects
Crime and Law EnforcementCriminal justice informationData banksDepartment of the TreasuryEvidence (Law)FamiliesFirearmsGovernment Operations and PoliticsIncome taxLawLiability (Law)Quality of productsSafety measuresStandardsStorageTax creditsTax returns
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9518-9519)
Jul 29, 2005
Sponsor introductory remarks on measure. (CR S9518)
Jul 29, 2005
Introduced in Senate
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 Latest action July 29, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9518-9519)

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 2
  • HR 947 Identical bill Child Protection and Home Safety Act of 2005
  • S 1584 Identical bill Child Protection and Home Safety Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Jul 29, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1598: Child Protection and Home Safety Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-1598/
MLA
"S. 1598: Child Protection and Home Safety Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1598/.
Bluebook (legal)
S. 1598, 109th Cong. (2026), https://openamerica.io/bill/109-S-1598/.
Markdown link
[S. 1598: Child Protection and Home Safety Act of 2005](https://openamerica.io/bill/109-S-1598/)
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