HR 5323 · 108th Congress · Taxation

Child Protection and Home Safety Act of 2004

Introduced 2004-10-08· Sponsored by Rep. Lewis, Ron [R-KY-2]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2004-10-08)

Plain Language Summary

[AI summary unavailable — showing source text] Child Protection and Home Safety Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a qualified residential gun safe. Defines "qualified residential gun safe" as a container not intended for the display of firearms which is specifically designed to store or safeguard firearms from unauthorized access and which meets established performance standards. Limits the amount of such credit to $250.…

Summarized by Claude AI · Non-partisan · For informational purposes only