; ammunition The terms firearm and ammunition have the meanings given such terms in section 921 of title 18, United States Code (without regard to all that follows firearm silencer in paragraph (3) of such section). (d) Termination This section shall not apply to sales after December 31, 2030. . (b) Credit made part of general business Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the safe firearm storage credit determined under section 45U. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45U. Safe firearm storage credit. . (d) Report The Secretary of the Treasury shall make publicly available an annual report of the total amount of credit against tax determined under section 45U of such Code for taxable years ending in the preceding calendar year, disaggregated by State. (e) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 7. Severability If any provision of this Act, or an amendment made by this Act, or the application of such provision to any person or circumstance, is held to be invalid, the remainder of this Act, or an amendment made by this Act, or the application of such provision to other persons or circumstances, shall not be affected.