Battery Fire Prevention Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5686 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5686 To amend the Internal Revenue Code of 1986 to allow a credit against tax for expenses relating to the purchase of battery detectors, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 3, 2025 Mr. Norcross introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for expenses relating to the purchase of battery detectors, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Battery Fire Prevention Act''. SEC. 2. TAX CREDIT FOR BATTERY DETECTORS. (a) Establishment of Credit.-- (1) 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: ``SEC. 45BB. CREDIT FOR BATTERY DETECTORS. ``(a) In General.--For purposes of section 38, the battery detector credit determined under this section for any taxable year is the amount equal to 30 percent of the qualified battery detector expenses paid or incurred by the taxpayer during the taxable year. ``(b) Qualified Battery Detector Expenses.--The term `qualified battery detector expenses' means, with respect to any taxpayer, amounts paid or incurred for the purchase of any device-- ``(1) which uses X-ray technology, art