There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/17/2005)

Child Protection and Home Safety Act of 2005 - 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.