Second Amendment Protection Act

Second Amendment Protection Act This bill directs the Department of Homeland Security to issue guidance to identify licensed firearms manufacturers and licensed firearms dealers as essential businesses for purposes of any state or local order relating to a national emergency or a major disaster. The bill also makes various changes to federal firearms laws, including to remove certain restrictions on interstate firearms transactions, to establish a statutory framework to regulate the carry or possession of concealed firearms across state lines, and to establish a tax credit for individuals for certain firearm safety expenditures (e.g., amounts paid to attend a firearm safety course).