A bill to amend the Internal Revenue Code of 1954 to provide a refundable tax credit for qualifying security devices.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide a refundable income tax credit equal to 15 percent of the purchase and installation price of a security device placed in a building or residence. Allows a maximum credit of $400. Includes as security devices eligible for such credit locks, fire, smoke, temperature, gas, anti-theft, anti-intrusion, and personal health emergency alarms. Excludes bars, screens and other physical barriers.…