to partner with units of local government to purchase and distribute safe firearm storage devices. 6. Prevent family fire safe firearm storage credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45U. Safe firearm storage credit (a) Allowance of credit For purposes of section 38, the safe firearm storage credit determined under this section for the taxable year is an amount equal to 10 percent of amounts received from the first retail sale of a safe firearm storage device for use within the United States. (b) Limitation (1) In general The amount taken into account under subsection (a) with respect to a safe firearm storage device shall not exceed $400. (2) Value If, in connection with a sale of a safe firearm storage device, the transferee receives other property, the amount taken into account under subsection (a) shall be limited to the amount received solely with respect to the safe firearm storage device, which shall be determined based on the value of the safe firearm storage device relative to the value of such other property. (c) Safe firearm storage device For purposes of this section— (1) In general The term safe firearm storage device means a device that is— (A) designed and marketed for the principal purpose of denying unauthorized access to, or rendering inoperable, a firearm or ammunition, and (B) secured by a combination lock, key lock, or lock based on biometric information which, once locked, is incapable of being opened without the combination, key, or biometric information, respectively. (2) Exclusion The term safe firearm storage device does not include— (A) any device which is incorporated to any extent into the design of a firearm or of ammunition, or (B) any device that, as of the day of the sale described in subsection (a), has been subject to a mandatory recall by the Consumer Product Safety Commission. (3) Firearm