Firearms Safety Research and Development Act of 2000

[AI summary unavailable — showing source text] Firearms Safety Research and Development Act of 2000 - Amends the Internal Revenue Code to provide, for a taxpayer who is a Federal firearms licensee, a smart gun technology credit for the purpose smart gun technology research which is designed to: (1) prevent a firearm from being fired by any individual other than an authorized user of the firearm; and (2) convert the firearm from the inoperable condition to the operable condition in less than one second after contact with either the firearm or the arming device of an authorized user.…