Amends the Internal Revenue Code to allow a non-refundable personal credit against Federal income tax for qualified firearm safe storage device expenses for a taxable year.
Prohibits the manufacture of a handgun in the United States unless a child safety lock is attached to, or is an integral part of, the firearm. Requires the Secretary of the Treasury to impose a civil fine of $5,000 for violations.
Amends the Brady Handgun Violence Prevention Act to subject any person who keeps a loaded firearm, or an unloaded firearm and ammunition, within any premise under such person's control and who knows that a juvenile is capable of gaining access to the firearm without the permission of the parent or legal guardian, to one year's imprisonment and a $10,000 fine if a juvenile obtains access and causes death or bodily injury or illegally exhibits the firearm in a public place or school zone.