A bill to amend the Internal Revenue Code of 1954 to allow individuals a credit against income tax for expenditures made for the purchase and installation of locks and other security devices in principal residences.

Amends the Internal Revenue Code to allow individuals an income tax credit for 50 percent of expenditures for the purchase and installation of locks and security devices in principal residences. Limits to $200 the amount of expenditures which may be taken into account for such credit.