Gun Safety Incentive Act

(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.

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.

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.

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.

Section 922(z) of title 18, United States Code, is amended by striking handgun each place it appears and inserting handgun, rifle, or shotgun.

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.

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

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.

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.

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.

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).

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.

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.

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:

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.

The amount taken into account under subsection (a) with respect to a safe firearm storage device shall not exceed $400.

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.

For purposes of this section—

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.

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.

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).

This section shall not apply to sales after December 31, 2032.

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.

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:

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.

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.