We don’t have a summary available yet.
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Oct 7, 2004.
Firearm Theft Prevention Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a safe in a residence for the storage of firearms which includes a secure locking mechanism and is designed to prevent unauthorized access by children under the age of 18. Limits the amount of such credit to $250.
