; 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) Recapture (1) In general The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) if such credit is improperly or excessively claimed. (2) Documentation The Secretary may require such information or registration as the Secretary deems necessary for purposes of recapture under paragraph (1). (e) Termination This section shall not apply to sales after December 31, 2030. . (b) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus , and by adding at the end the following new paragraph: (42) the safe firearm storage credit determined under section 45BB(a). . (c) Credit allowed against AMT Section 38(c)(4)(B) of such Code is amended by redesignating clauses (x) through (xii) as clauses (xi) through (xiii), respectively, and by inserting after clause (ix) the following new clause: (x) the credit determined under section 45BB, . (d) 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. 45BB. Safe firearm storage credit. . (e) Report The Secretary of the Treasury shall make publicly available an annual report of the credits against tax allowed by reason of section 45BB (as added by this section), disaggregated by State. (f) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.