ADDITIONAL SAFETY POINTS
The Child Protection and Home Safety Act would amend the Internal Revenue Code to allow a nonrefundable tax credit for up to percent of the cost of a qualified residential airsoft guns safe. It defines “qualified residential air soft guns 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, and it limits the amount of such credit to $250.
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