There is one summary for H.R.5249. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/07/2004)

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.