To amend the Internal Revenue Code of 1986 to provide for a deduction for the purchase of secure gun storage or safety device for the securing of firearms.
Secure Firearms Act of 2013 - Amends the Internal Revenue Code to allow individual taxpayers a deduction, up to $1,200 in any taxable year, for the cost of secure gun storage or safety devices for the securing of firearms. Defines "secure gun storage or safety device" as: (1) a device that, when installed on a firearm, is designed to prevent the firearm from being operated; or (2) a safe, gun safe, gun case, lock box, or other device used to store a firearm that can only be unlocked by a key, a combination, or other similar means. Terminates such deduction after 2014.
Requires that an amount equal to all amounts allowed as a deduction by this Act be rescinded each year from the Department of Justice (DOJ) Assets Forfeiture Fund.
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, 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 Ways and Means, and in addition to the Committee on the Judiciary, 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 Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.
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