A bill to amend the Internal Revenue Code of 1954 to provide a credit against income tax for security devices used to prevent the theft of controlled substances from certain pharmacies.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow an income tax credit for 20 percent of amounts paid or incurred for the acquisition and installation of security devices used to prevent the theft of controlled substances from certain pharmacies. Limits the credit to a maximum of $500. Terminates the credit for years after 1988.…