119-hr4487

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4487 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 4487

 To make unlawful the sale of any firearm by a licensed manufacturer, 
 licensed importer, or licensed dealer without a written notice 
 promoting safe storage and a safe storage device, to create and 
disseminate best practices regarding safe firearm storage, to create a 
 grant program for the distribution of safe storage devices, and to 
 amend the Internal Revenue Code of 1986 to allow for a credit against 
tax for sales at retail of safe firearm storage devices, and for other 
 purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 July 17, 2025

 Mr. Carson (for himself, Mr. Johnson of Georgia, Mr. Krishnamoorthi, 
 Mr. Thanedar, Mrs. McBath, and Ms. Kelly of Illinois) introduced the 
 following bill; which was referred to the Committee on the Judiciary, 
and in addition to the Committee on Ways and Means, 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 make unlawful the sale of any firearm by a licensed manufacturer, 
 licensed importer, or licensed dealer without a written notice 
 promoting safe storage and a safe storage device, to create and 
disseminate best practices regarding safe firearm storage, to create a 
 grant program for the distribution of safe storage devices, and to 
 amend the Internal Revenue Code of 1986 to allow for a credit against 
tax for sales at retail of safe firearm storage devices, 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 ``Gun Safety Incentive Act''.

SEC. 2. BEST PRACTICES FOR SAFE FIREARM STORAGE.

    (a) Establishment.--

    (1) In general.--
        (A) Not later than 180 days after the enactment of 
 this Act, the Attorney General shall establish 
 voluntary best practices relating to safe firearm 
 storage solely for the purpose of public education.
        (B) The Attorney General shall give not less than 
 ninety days public notice, and shall afford interested 
 parties opportunity for hearing, before establishing 
 such best practices.

    (2) Requirements.--In establishing the best practices 
 required under paragraph

    (1) , the Attorney General shall 
 outline such best practices for preventing firearm loss, theft, 
 and other unauthorized access for the following locations:
        (A) Businesses.
        (B) Vehicles.
            (C) Private homes.
            (D) Off-site storage facilities.
        (E) Any other such place the Attorney General deems 
 appropriate to provide such guidance.

    (3) Publication.--Not later than 1 year after the enactment 
 of this Act, the Attorney General shall publish, in print and 
 on a public website, the best practices created pursuant to 
 paragraph

    (1) and shall review such best practices and update 
 them not less than annually.

SEC. 3. PROMOTION OF SAFE FIREARM STORAGE.

    (a) In General.--

Section 923 of title 18, United States Code, is 
amended by adding at the end the following:
 ``
            (m) Beginning on January 1, 2027, licensed manufacturers and 
licensed importers that serialize not less than 250 firearms annually 
pursuant to subsection
            (i) shall provide a clear and conspicuous 
written notice with each manufactured or imported handgun, rifle, or 
shotgun that--
 ``

    (1) is attached or adhered to, or appears on or within 
 any packaging of, each handgun, rifle, or shotgun; and
 ``

    (2) states `SAFE STORAGE SAVES LIVES' followed by the 
 address of the public website established by the Attorney 
 General pursuant to 

section 2 of the Kimberly Vaughan Firearm 
 Safe Storage Act.''.

SEC. 4. SAFE STORAGE DEVICES FOR ALL FIREARM SALES.

    (a) In General.--

Section 922

    (z) of title 18, United States Code, is 
amended by striking ``handgun'' each place it appears and inserting 
``handgun, rifle, or shotgun''.

    (b) Effective Date.--This section and the amendments made by this 
section shall take effect on the date that is 180 days after the 
enactment of this Act.

SEC. 5. SAFE FIREARM STORAGE GRANT PROGRAM.

    (a) In General.--The Attorney General may award grants to States 
and Indian Tribes for the development, implementation, and evaluation 
of Safe Firearm Storage Assistance Programs.

    (b) 

=== Definitions. ===
-For purposes of this section:

    (1) The term ``safe firearm storage device'' means a device 
 that is--
        (A) designed and marketed for the principal purpose 
 of denying unauthorized access to, or rendering 
 inoperable, a firearm or ammunition; and
        (B) secured by a combination lock, key lock, or 
 lock based on biometric information which, once locked, 
 is incapable of being opened without the combination, 
 key, or biometric information, respectively.

    (2) The term ``Safe Firearm Storage Assistance Program'' 
 means a program--
        (A) carried out by a unit of local government or an 
 Indian tribe; and
        (B) solely for the purpose of acquiring and 
 distributing safe firearm storage devices to the 
 public.
            (c) Application Requirements.--Each applicant for a grant under 
this section shall--

    (1) submit to the Attorney General an application at such 
 time, in such a manner, and containing such information as the 
 Attorney General may require; and

    (2) to the extent practicable, identify State, local, 
 Tribal, and private funds available to supplement the funds 
 received under this section.
            (d) Reporting Requirement.--

    (1) Grantee report.--A recipient of a grant under this 
 section shall submit to the Attorney General an annual report, 
 which includes the following information:
        (A) The amount distributed to each Safe Firearm 
 Storage Assistance Program in the jurisdiction.
        (B) The number of safe firearm storage devices 
 distributed by each such Safe Firearm Storage Assitance 
 Program.
 A recipient of a grant under this section may not include any 
 personally identifying information of recipients of safe 
 firearms storage devices pursuant to a Safe Firearm Storage 
 Assistance Program that received funding pursuant to this 
 section.

    (2) Attorney general report.--Beginning 13 months after the 
 first grants are awarded under this section, and annually 
 thereafter, the Attorney General shall submit to Congress a 
 report, which shall include the following information:
        (A) A list of grant recipients during the previous 
 year, including the funds awarded, cumulatively and 
 disaggregated by grantee.
        (B) The information collected pursuant to 
 subsection
            (d) (1) .

    (e) Authorization of Appropriations.--There is authorized to be 
appropriated to the Attorney General to carry out this section 
$10,000,000 for each of fiscal years 2027 through 2035, to remain 
available until expended.

    (f) Use of Funds.--Funds awarded under this section shall be 
allocated as follows:

    (1) Not less than 75 percent of the funds received by a 
 grantee shall be used to create or to provide resources for 
 Safe Firearm Storage Assistance Programs in the jurisdiction.

    (2) Not more than 25 percent of the funds received by a 
 grantee may be made available to nonprofit organizations to 
 partner with units of local government to purchase and 
 distribute safe firearm storage devices.

SEC. 6. PREVENT FAMILY FIRE SAFE FIREARM STORAGE CREDIT.

    (a) 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. SAFE FIREARM STORAGE CREDIT.

 ``

    (a) Allowance of Credit.--For purposes of 

section 38, the safe 
firearm storage credit determined under this section for the taxable 
year is an amount equal to 10 percent of amounts received from the 
first retail sale of a safe firearm storage device for use within the 
United States.
 ``

    (b) Limitation.--
 ``

    (1) In general.--The amount taken into account under 
 subsection

    (a) with respect to a safe firearm storage device 
 shall not exceed $400.
 ``

    (2) Value.--If, in connection with a sale of a safe 
 firearm storage device, the transferee receives other property, 
 the amount taken into account under subsection

    (a) shall be 
 limited to the amount received solely with respect to the safe 
 firearm storage device, which shall be determined based on the 
 value of the safe firearm storage device relative to the value 
 of such other property.
 ``
            (c) Safe Firearm Storage Device.--For purposes of this section--
 ``

    (1) In general.--The term `safe firearm storage device' 
 means a device that is--
 ``
        (A) designed and marketed for the principal 
 purpose of denying unauthorized access to, or rendering 
 inoperable, a firearm or ammunition, and
 ``
        (B) secured by a combination lock, key lock, or 
 lock based on biometric information which, once locked, 
 is incapable of being opened without the combination, 
 key, or biometric information, respectively.
 ``

    (2) Exclusion.--The term `safe firearm storage device' 
 does not include--
 ``
        (A) any device which is incorporated to any 
 extent into the design of a firearm or of ammunition, 
 or
 ``
        (B) any device that, as of the day of the sale 
 described in subsection

    (a) , has been subject to a 
 mandatory recall by the Consumer Product Safety 
 Commission.
 ``

    (3) Firearm; ammunition.--The terms `firearm' and 
 `ammunition' have the meanings given such terms in 

section 921 
 of title 18, United States Code (without regard to all that 
 follows `firearm silencer' in paragraph

    (3) of such section).
 ``
            (d) Termination.--This section shall not apply to sales after 
December 31, 2032.''.

    (b) Credit Made Part of General Business.--Subsection

    (b) of 

section 38 of the Internal Revenue Code of 1986 is amended by striking 
``plus'' at the end of paragraph

    (40) , by striking the period at the 
end of paragraph

    (41) and inserting ``, plus'', and by adding at the 
end the following new paragraph:
 ``

    (42) the safe firearm storage credit determined under 
 

section 45BB.''.
            (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by adding 
at the end the following new item:

``

Sec. 45BB. Safe firearm storage credit.''.
            (d) Report.--The Secretary of the Treasury shall make publicly 
available an annual report of the total amount of credit against tax 
determined under 

section 45BB of such Code for taxable years ending in 
the preceding calendar year, disaggregated by State.

    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 7. SEVERABILITY.

 If any provision of this Act, or an amendment made by this Act, or 
the application of such provision to any person or circumstance, is 
held to be invalid, the remainder of this Act, or an amendment made by 
this Act, or the application of such provision to other persons or 
circumstances, shall not be affected.
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