IMPROVE Safety for Schools Act

The Director of the United States Secret Service shall provide guidance to local educational agencies that receive Federal funds on preparing a notice to advise parents on purchasing and using a gun safety device.

The guidance provided pursuant to subsection (a) shall include—

(1) a proposed deadline for the local educational agency to prepare the notice described in subsection (a);

(2) recommendations on the size of the gun safety device that should be purchased based on the type of firearm in a parent’s possession; and

(3) information on the tax credit described in section 25G of the Internal Revenue Code, as added by section 3.

Each local educational agency that receives Federal funds shall submit the notice described in subsection (a) to each parent with a child attending a school served by such local educational agency.

In this section:

The terms local educational agency and parent have the meanings given the terms in section 8101 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7801).

The term gun safety device has the meaning given the term secure gun storage or safety device in section 921 of title 18, United States Code.

Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section:

In the case of an individual with a qualifying child or dependent, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 75 percent of amounts paid during such taxable year by the taxpayer for the purchase of any firearm safety device.

The amount allowed as a credit under subsection (a) for a taxpayer for a taxable year shall not exceed $300.

The amount of the credit allowed by subsection (a) (determined without regard to this subsection) shall be reduced (but not below zero) by the amount which bears the same ratio to such credit (as so determined) as—

(i) the excess of—

(I) the taxpayer's adjusted gross income for such taxable year, over

(II) $75,000, bears to

(ii) $5,000.

In the case of a joint return or a surviving spouse (as defined in section 2(a)), paragraph (1) shall be applied by substituting $150,000 for $75,000 and $10,000 for $5,000.

In the case of a head of household (as defined in section 2(b)), paragraph (1) shall be applied by substituting $112,500 for $75,000 and $7,500 for $5,000.

For purposes of this section—

The term firearm safety device means a secure gun storage or safety device which—

(A) is described in section 921(a)(34)(C) of title 18, United States Code, and

(B) bears a unique serial number.

The term qualifying child or dependent means—

(A) a qualifying child (as defined in section 24(c)), or

(B) a dependent of the taxpayer with respect to whom a partial credit is allowed under section 24(h)(4) for the taxable year.

No credit shall be allowed under subsection (a) with respect to any firearm safety device unless the taxpayer includes the receipt or serial number of such device with the return of tax for the taxable year.

The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this subsection, including regulations or other guidance prohibiting inquiries which violate the privacy of gunowners (as determined by the Secretary), including inquiries relating to ownership of, or types of, guns, ammunition, modifications, or accessories stored in such device.

No credit shall be allowed under this section with respect to any firearm safety device acquired after December 31, 2030.

The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25F the following new item:

The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Section 6103 of the Internal Revenue Code of 1986 is amended—

(1) in subsection (i)—

(A) by inserting or paragraph (9) after Except as provided in paragraph (6) each place it appears, and

(B) by adding at the end the following new paragraph:, and

The Secretary shall not disclose return information relating to the credit under section 25G to any officer or employee of a Federal agency.

(2) by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:

Notwithstanding any other provision of this section, the Secretary shall not compile or disclose any list of return information relating to the credit under section 25G unless such list is in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.

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

Section 4104(b)(3)(B) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7114(b)(3)(B)) is amended—

(1) by striking and at the end of clause (iii);

(2) by striking and at the end of clause (iv); and

(3) by adding at the end the following:

(v) supporting local educational agencies in providing de-escalation training through a certified entity (such as Federal, State, or local law enforcement or an entity that has been certified by Federal, State, or local law enforcement to provide de-escalation training) to teachers, administrators, and other staff; and

(vi) establishing a school safety specialist position (on a full-time or part-time basis) or training a school resource officer to fulfill the role and responsibilities of a school safety specialist at each local educational agency, and at each public elementary school and secondary school, in the State to—

(I) serve as a liaison between the State and Federal agencies relevant to school safety

(II) help identify and apply for State and Federal grants to bolster physical safety in schools; and

(III) develop a relationship with local law enforcement on best practice to keep schools safe; and

Section 4102 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7112) is amended by adding at the end the following:

The term de-escalation training means instruction or guidance on the use of communication or other techniques during a violent, or potentially violent, encounter to stabilize, slow, or reduce the intensity of such an encounter without using physical force or with a reduction in force.

Section 8561(b) of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7961(b)) is amended by adding at the end the following:

In addition to the requirements of paragraph (1), each State receiving Federal funds under any title of this Act shall, in the case of a student expelled from school pursuant to paragraph (1), provide confidential mental health services by telephone or virtually for such student and the parents of such student if the parents do not have the financial means to provide such services for the student.

It is the sense of Congress that any State that receives Federal assistance for law enforcement programs to assist local jurisdictions should develop a standardized training program for school resource officers, the requirements of which should be determined by the Governor of a State and a State law enforcement agency.

Section 1701 of the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10381) is amended—

(1) by redesignating paragraphs (23) and (24) as paragraphs (24) and (25), respectively;

(2) in paragraph (24), as so redesignated, by striking (22) and inserting (23); and

(3) by inserting after paragraph (22) the following:

(23) to provide for the implementation of a standardized training program for school resource officers, the requirements of which shall be determined by the Governor of a State and a State law enforcement agency for local educational agencies in any State that does not have a standardized training program;

Not later than 180 days after the date of the enactment of this Act, the Secretary of Education, the Secretary of Homeland Security, the Secretary of Health and Human Services, and the Attorney General shall, with respect to the social media of presence of SchoolSafety.gov—

(1) expand such social media presence to Facebook, Snapchat, YouTube, Discord, and Instagram, and other social media platforms determined to be appropriate by the Secretaries; and

(2) include the information provided in the guidance used by local educational agencies to prepare notices pursuant to section 2(a).

In this section, the term Secretaries means the Secretary of Education, the Secretary of Homeland Security, the Secretary of Health and Human Services, and the Attorney General.