To amend the Internal Revenue Code of 1986 to allow individuals a credit against income tax for the purchase and installation of locks and other security devices on residences.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an individual nonrefundable 25 percent income tax credit of up to $250 for amounts paid or incurred for new security devices for the taxpayer's residence, including locks, alarms, and security lighting. Permits a 100 percent credit of up to $500 for taxpayers aged 65 or older. Disallows the credit if the property is eligible for the investment credit.…