Tax deductions for surrendering your assault weapons.
EC. 25E. ASSAULT WEAPON TURN-IN CREDIT.
``(a) Allowance of Credit.--
``(1) In general.--In the case of an individual who
surrenders a specified assault weapon to the United States or a
State or local government (or political subdivision thereof) as
part of a Federal, State, or local public safety program to
reduce the number of privately owned weapons, on the election
of the taxpayer there shall be allowed as a credit against the
tax imposed by this chapter an amount equal to $2,000.
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