Firearm Training and Proficiency Act
H.R.7973 – Firearm Training and Proficiency Act
This bill allows individual taxpayers a deduction from gross income (above-the-line deduction) for the cost of any secure gun storage or safety device and for a concealed carry firearms or firearm safety course. The amount of this deduction is limited to $250 for any taxpayer in a taxable year.
The purpose of the bill is to amend the Internal Revenue Code of 1986 to provide a deduction for the purchase of items relating to gun storage, safety or training.