; base amount For purposes of this section— (1) Smart gun technology expenses (A) In general Except as otherwise provided in this paragraph, the term smart gun technology expenses means the amounts which are paid or incurred by the taxpayer during the taxable year which would be described in section 41(b) if such section were applied with the modifications set forth in subparagraph (B). (B) Modifications For purposes of subparagraph (A), section 41(b) shall be applied— (i) by substituting smart gun technology research for qualified research each place it appears in paragraphs (2) and (3) of such subsection, and (ii) by substituting 100 percent for 65 percent in paragraph (3)(A) of such subsection. (C) Exclusion for amounts funded by grants, etc The term smart gun technology expenses shall not include any amount to the extent such amount is funded by any grant, contract, or otherwise by another person (or any governmental entity). (2) Base amount (A) In general Except as provided in subparagraph (B), the term base amount means the amount which would be the base amount in section 41(c) if such section were applied by substituting smart gun technology research for qualified research each place it appears. (B) Base amount is zero for 3 years The base amount shall be zero for purposes of determining the amount of credit for taxable years beginning in 2019, 2020, or 2021. (c) Smart gun technology research For purposes of this section— (1) In general The term smart gun technology research means qualified research (as defined in section 41(d)) for the purpose of developing smart gun technologies for firearms. (2) Smart gun technology The term smart gun technology means any technology (other than a simple mechanical lock) which is designed— (A) to prevent a firearm from being fired by any individual other than an authorized user of the firearm, and (B) to convert the firearm from the inoperable condition to the operable condition in less than 2 seconds after the authorized user makes contact with the firearm, the