S. 788 117th Congress Senate

Firearms Safety Act

Official title: A bill to amend the Internal Revenue Code of 1986 to establish a nonrefundable tax credit for the purchase of gun safes and gun safety courses.

Introduced: March 17, 2021 Introduced by: Roger Marshall Republican · Kansas See on congress.gov

Taxation Firearms and explosivesIncome tax creditsLicensing and registrations

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 17, 2021

Read twice and referred to the Committee on Finance.

Mar 17, 2021

Introduced in Senate

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Latest action March 17, 2021

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

Firearms Safety Act

This bill allows an individual taxpayer a new refundable tax credit for the sum of amounts paid for any gun safe and for a concealed carry firearms course or firearm safety course. The bill prohibits any requirement to provide information on firearms owned by the taxpayer.

Bill text 1 version