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

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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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