Second Amendment Protection Act
This bill directs the Department of Homeland Security to issue guidance to identify licensed firearms manufacturers and licensed firearms dealers as essential businesses for purposes of any state or local order relating to a national emergency or a major disaster.
The bill also makes various changes to federal firearms laws, including
To direct the Secretary of Homeland Security to issue guidance to 
  identify firearms business operations of licensed manufacturers and 
   licensed dealers as essential businesses during certain national 
                  emergencies, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Second Amendment Protection Act''.

SEC. 2. GUIDANCE ON ESSENTIAL BUSINESS.

    Not later than 180 days after the date of enactment of this Act, 
the Secretary of Homeland Security shall issue guidance to identify 
firearms business operations of licensed manufacturers and licensed 
dealers, as such terms are defined in section 921(a) of title 18, 
United States Code, as essential businesses for purposes of any State 
or local government order relating to a National Emergency declared 
under section 201 of the National Emergencies Act (50 U.S.C. 1622) or a 
major disaster declared under section 401 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170a).

SEC. 3. AUTHORITY TO CONDUCT INTERSTATE FIREARMS TRANSACTIONS.

    (a) Firearms Dispositions.--Section 922(b)(3)(A) of title 18, 
United States Code, is amended--
            (1) by striking ``rifle or shotgun'' and inserting 
        ``firearm'';
            (2) by striking ``located'' and inserting ``located or 
        temporarily located''; and
            (3) by striking ``both such States'' and inserting ``the 
        State in which the transfer is conducted and the State of 
        residence of the transferee''.
    (b) Dealer Location.--Section 923 of such title is amended--
            (1) in subsection (j)--
                    (A) in the first sentence, by striking ``, and such 
                location is in the State which is specified on the 
                license''; and
                    (B) in the last sentence--
                            (i) by inserting ``transfer,'' after 
                        ``sell,''; and
                            (ii) by striking all that follows ``Act'' 
                        and inserting a period; and
            (2) by adding at the end the following:
    ``(m) Nothing in this chapter shall be construed to prohibit the 
sale, transfer, delivery, or other disposition of a firearm or 
ammunition--
            ``(1) by a person licensed under this chapter to another 
        person so licensed, at any location in any State; or
            ``(2) by a licensed importer, licensed manufacturer, or 
        licensed dealer to a person not licensed under this chapter, at 
        a temporary location described in subsection (j) in any 
        State.''.

SEC. 4. ALLOWING A MEMBER OF THE ARMED FORCES ON ACTIVE DUTY, OR A 
              SPOUSE OF THE MEMBER TO OWN A FIREARM IN THEIR PLACE OF 
              RESIDENCE AND IN THE STATE IN WHICH STATIONED.

    Section 921 of title 18, United States Code, is amended by striking 
subsection (b) and inserting the following:
    ``(b) For purposes of this chapter:
            ``(1) A member of the Armed Forces on active duty, or a 
        spouse of the member, is a resident of--
                    ``(A) the State in which the person maintains legal 
                residence;
                    ``(B) the State in which the permanent duty station 
                of the member is located; and
                    ``(C) the State in which the member maintains a 
                place of abode from which the member commutes each day 
                to the permanent duty station.
            ``(2) An officer or employee of the United States (other 
        than a member of the Armed Forces) stationed outside the United 
        States for a period exceeding one year, or a spouse residing 
        with such an officer or employee, is a resident of the State in 
        which the person maintains legal residence.''.

SEC. 5. RECIPROCITY FOR THE CARRYING OF CERTAIN CONCEALED FIREARMS.

    (a) In General.--Chapter 44 of title 18, United States Code, is 
amended by inserting after section 926C the following:
``Sec. 926D. Reciprocity for the carrying of certain concealed firearms
    ``(a) Notwithstanding any provision of the law of any State or 
political subdivision thereof (except as provided in subsection (b)) 
and subject only to the requirements of this section, a person who is 
not prohibited by Federal law from possessing, transporting, shipping, 
or receiving a firearm, who is carrying a valid identification document 
containing a photograph of the person, and who is carrying a valid 
license or permit which is issued pursuant to the law of a State and 
which permits the person to carry a concealed firearm or is entitled to 
carry a concealed firearm in the State in which the person resides, may 
possess or carry a concealed handgun (other than a machine gun or 
destructive device) that has been shipped or transported in interstate 
or foreign commerce, in any State that--
            ``(1) has a statute under which residents of the State may 
        apply for a license or permit to carry a concealed firearm; or
            ``(2) does not prohibit the carrying of concealed firearms 
        by residents of the State for lawful purposes.
    ``(b) This section shall not be construed to supersede or limit the 
laws of any State that--
            ``(1) permit private persons or entities to prohibit or 
        restrict the possession of concealed firearms on their 
        property; or
            ``(2) prohibit or restrict the possession of firearms on 
        any State or local government property, installation, building, 
        base, or park.
    ``(c)(1) A person who carries or possesses a concealed handgun in 
accordance with subsections (a) and (b) may not be arrested or 
otherwise detained for violation of any law or any rule or regulation 
of a State or any political subdivision thereof related to the 
possession, transportation, or carrying of firearms unless there is 
probable cause to believe that the person is doing so in a manner not 
provided for by this section. Presentation of facially valid documents 
as specified in subsection (a) is prima facie evidence that the 
individual has a license or permit as required by this section.
    ``(2) When a person asserts this section as a defense in a criminal 
proceeding, the prosecution shall bear the burden of proving, beyond a 
reasonable doubt, that the conduct of the person did not satisfy the 
conditions set forth in subsections (a) and (b).
    ``(3) When a person successfully asserts this section as a defense 
in a criminal proceeding, the court shall award the prevailing 
defendant a reasonable attorney's fee.
    ``(d)(1) A person who is deprived of any right, privilege, or 
immunity secured by this section, under color of any statute, 
ordinance, regulation, custom, or usage of any State or any political 
subdivision thereof, may bring an action in any appropriate court 
against any other person, including a State or political subdivision 
thereof, who causes the person to be subject to the deprivation, for 
damages or other appropriate relief.
    ``(2) The court shall award a plaintiff prevailing in an action 
brought under paragraph (1) damages and such other relief as the court 
deems appropriate, including a reasonable attorney's fee.
    ``(e) In subsection (a):
            ``(1) The term `identification document' means a document 
        made or issued by or under the authority of the United States 
        Government, a State, or a political subdivision of a State 
        which, when completed with information concerning a particular 
        individual, is of a type intended or commonly accepted for the 
        purpose of identification of individuals.
            ``(2) The term `handgun' includes any magazine for use in a 
        handgun and any ammunition loaded into the handgun or its 
        magazine.
    ``(f)(1) A person who possesses or carries a concealed handgun 
under subsection (a) shall not be subject to the prohibitions of 
section 922(q) with respect to that handgun.
    ``(2) A person possessing or carrying a concealed handgun in a 
State under subsection (a) may do so in any of the following areas in 
the State that are open to the public:
            ``(A) A unit of the National Park System.
            ``(B) A unit of the National Wildlife Refuge System.
            ``(C) Public land under the jurisdiction of the Bureau of 
        Land Management.
            ``(D) Land administered and managed by the Army Corps of 
        Engineers.
            ``(E) Land administered and managed by the Bureau of 
        Reclamation.
            ``(F) Land administered and managed by the Forest 
        Service.''.
    (b) Clerical Amendment.--The table of sections for such chapter is 
amended by inserting after the item relating to section 926C the 
following:

``926D. Reciprocity for the carrying of certain concealed firearms.''.
    (c) Severability.--Notwithstanding any other provision of this Act, 
if any provision of this section, or any amendment made by this 
section, or the application of such provision or amendment to any 
person or circumstance is held to be unconstitutional, this section and 
amendments made by this section and the application of such provision 
or amendment to other persons or circumstances shall not be affected 
thereby.
    (d) Effective Date.--The amendments made by this section shall take 
effect 90 days after the date of the enactment of this Act.

SEC. 6. RECIPROCITY FOR THE CARRYING OF HANDGUNS.

    (a) In General.--Chapter 44 of title 18, United States Code, is 
further amended by inserting after section 926D the following:
``Sec. 926E. Reciprocity for the carrying of handguns
    ``(a) Notwithstanding any provision of the law of any State or 
political subdivision thereof (except as provided in subsection (b)) 
and subject only to the requirements of this section, a person who is 
not prohibited by Federal law from possessing, transporting, shipping, 
or receiving a firearm, who is carrying a valid identification document 
containing a photograph of the person, and who is carrying a valid 
license or permit which is issued pursuant to the law of a State and 
which permits the person to carry a handgun or is entitled to carry a 
handgun in the State in which the person resides, may possess or carry 
a handgun (other than a machine gun or destructive device) that has 
been shipped or transported in interstate or foreign commerce, in any 
State that--
            ``(1) has a statute under which residents of the State may 
        apply for a license or permit to carry a handgun; or
            ``(2) does not prohibit the carrying of handguns by 
        residents of the State for lawful purposes.
    ``(b) This section shall not be construed to supersede or limit the 
laws of any State that--
            ``(1) permit private persons or entities to prohibit or 
        restrict the possession of handguns on their property; or
            ``(2) prohibit or restrict the possession of handguns on 
        any State or local government property, installation, building, 
        base, or park.
    ``(c)(1) A person who carries or possesses a handgun in accordance 
with subsections (a) and (b) may not be arrested or otherwise detained 
for violation of any law or any rule or regulation of a State or any 
political subdivision thereof related to the possession, 
transportation, or carrying of firearms unless there is probable cause 
to believe that the person is doing so in a manner not provided for by 
this section. Presentation of facially valid documents as specified in 
subsection (a) is prima facie evidence that the individual has a 
license or permit as required by this section.
    ``(2) When a person asserts this section as a defense in a criminal 
proceeding, the prosecution shall bear the burden of proving, beyond a 
reasonable doubt, that the conduct of the person did not satisfy the 
conditions set forth in subsections (a) and (b).
    ``(3) When a person successfully asserts this section as a defense 
in a criminal proceeding, the court shall award the prevailing 
defendant a reasonable attorney's fee.
    ``(d)(1) A person who is deprived of any right, privilege, or 
immunity secured by this section, under color of any statute, 
ordinance, regulation, custom, or usage of any State or any political 
subdivision thereof, may bring an action in any appropriate court 
against any other person, including a State or political subdivision 
thereof, who causes the person to be subject to the deprivation, for 
damages or other appropriate relief.
    ``(2) The court shall award a plaintiff prevailing in an action 
brought under paragraph (1) damages and such other relief as the court 
deems appropriate, including a reasonable attorney's fee.
    ``(e) In subsection (a):
            ``(1) The term `identification document' means a document 
        made or issued by or under the authority of the United States 
        Government, a State, or a political subdivision of a State 
        which, when completed with information concerning a particular 
        individual, is of a type intended or commonly accepted for the 
        purpose of identification of individuals.
            ``(2) The term `handgun' includes any magazine for use in a 
        handgun and any ammunition loaded into the handgun or its 
        magazine.
    ``(f)(1) A person who possesses or carries a handgun under 
subsection (a) shall not be subject to the prohibitions of section 
922(q) with respect to that handgun.
    ``(2) A person possessing or carrying a handgun in a State under 
subsection (a) may do so in any of the following areas in the State 
that are open to the public:
            ``(A) A unit of the National Park System.
            ``(B) A unit of the National Wildlife Refuge System.
            ``(C) Public land under the jurisdiction of the Bureau of 
        Land Management.
            ``(D) Land administered and managed by the Army Corps of 
        Engineers.
            ``(E) Land administered and managed by the Bureau of 
        Reclamation.
            ``(F) Land administered and managed by the Forest 
        Service.''.
    (b) Clerical Amendment.--The table of sections for such chapter is 
further amended by inserting after the item relating to section 926D 
the following:

``926E. Reciprocity for the carrying of handguns.''.
    (c) Severability.--Notwithstanding any other provision of this Act, 
if any provision of this section, or any amendment made by this 
section, or the application of such provision or amendment to any 
person or circumstance is held to be unconstitutional, this section and 
amendments made by this section and the application of such provision 
or amendment to other persons or circumstances shall not be affected 
thereby.
    (d) Effective Date.--The amendments made by this section shall take 
effect 90 days after the date of the enactment of this Act.

SEC. 7. TAX CREDIT FOR FIREARM SAFETY COURSES AND FIREARM SAFETY 
              STORAGE DEVICES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25D the following new section:

``SEC. 25E. FIREARM SAFETY CREDIT.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to 5 percent of so much of the qualified 
firearm safety expenditures of the taxpayer for the taxable year as 
does not exceed $2,000.
    ``(b) Qualified Firearm Safety Expenditures.--For purposes of this 
section--
            ``(1) In general.--The term `qualified firearm safety 
        expenditures' means an amount paid or incurred by the 
        taxpayer--
                    ``(A) for the purchase of a firearm safety storage 
                device the first use of which is by the taxpayer, or
                    ``(B) which is required for enrollment and 
                attendance by the taxpayer in any firearm safety course 
                which is completed by the taxpayer.
            ``(2) Firearm safety storage device.--The term `firearm 
        safety storage device' means any device--
                    ``(A) the principal purpose of which is denying 
                unauthorized access to, or rendering inoperable, a 
                firearm or ammunition, and
                    ``(B) which, when locked, can only be opened by 
                combination, key, or biometric information.
            ``(3) Firearm safety course.--A course shall not be treated 
        as a firearm safety course for purposes of this section unless 
        such course is certified by the State in which it is held.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 25D the following new 
item:

``Sec. 25E. Firearm safety credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>
Second Amendment Protection Act
To direct the Secretary of Homeland Security to issue guidance to identify firearms business operations of licensed manufacturers and licensed dealers as essential businesses during certain national emergencies, and for other purposes.
Second Amendment Protection Act
Rep. Higgins, Clay