I do not think that mandating gun ownership is a good idea. I think the RKBA also carries a right to not keep or bear arms, just as the right to free speech includes a right to not speak.
Tax credit . . . gee, however will the IRS decide whether someone is qualified? Oh, yeah, by requiring a list of firearms, complete with make, model and serial number.
A gunfight is not the time to learn new skills.
If you ever have a real need for more than a couple of magazines, your problem is not a shortage of magazines. It's a shortage of people on your side of the argument. -- Art Eatman