To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for the purchase of gun safes, gun safety devices, and gun safety courses.
Firearm Training and Proficiency Act
This bill allows individual taxpayers a deduction from gross income (above-the-line deduction) for the cost of any secure gun storage or safety device and for a concealed carry firearms or firearm safety course. The amount of this deduction is limited to $250 for any taxpayer in a taxable year.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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