I 

118TH CONGRESS 

2D SESSION H. R. 8719 

To amend title 18, United States Code, to require a Federal firearms licensee 

to provide secure firearms storage information to a prospective firearm 

transferee, and to amend the Internal Revenue Code of 1986 to provide 

a gun safe credit, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 12, 2024 

Ms. SHERRILL (for herself, Ms. WILLIAMS of Georgia, Ms. BROWNLEY, Mrs. 

DINGELL, Mr. GOLDMAN of New York, Mr. GOTTHEIMER, Ms. JACKSON

LEE, Mr. JOHNSON of Georgia, Mr. MOULTON, Ms. NORTON, Ms. ROSS, 

Ms. SALINAS, and Ms. STEVENS) 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 amend title 18, United States Code, to require a Federal 

firearms licensee to provide secure firearms storage information to a prospective firearm transferee, and to amend 

the Internal Revenue Code of 1986 to provide a gun 

safe credit, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Secure Storage Infor3 mation Act of 2024’’. 

4 SEC. 2. REQUIREMENT THAT A FEDERAL FIREARMS LI5 CENSEE PROVIDE SECURE FIREARMS STOR6 AGE INFORMATION TO A PROSPECTIVE FIRE7 ARM TRANSFEREE. 

8 (a) IN GENERAL.—Section 922(z) of title 18, United 

9 States Code, is amended— 

10 (1) in paragraph (1)— 

11 (A) by striking ‘‘(1) IN GENERAL.—Ex12 cept’’ and inserting the following: 

13 ‘‘(1) REQUIREMENT THAT DEVICE BE PRO14 VIDED WITH HANDGUN.— 

15 ‘‘(A) IN GENERAL.—Except’’; 

16 (B) by adding after and below the end the 

17 following: 

18 ‘‘(B) REQUIREMENT TO PROVIDE SECURE

19 STORAGE INFORMATION WITH ANY FIREARM.— 

20 It shall be unlawful for any licensed importer, 

21 licensed manufacturer, or licensed dealer to sell, 

22 deliver, or transfer a firearm to any person 

23 other than a person licensed under this chapter, 

24 unless the transferee is provided with such in25 formation about the secure storage of firearms 

26 as the Attorney General shall prescribe.’’; and 


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1 (2) in paragraph (2), by striking ‘‘(1)’’ and in2 serting ‘‘(1)(A)’’. 

3 (b) REGULATIONS.—Within 6 months after the date 

4 of the enactment of this Act, the Attorney General shall 

5 prescribe, by regulation, the secure firearms storage infor6 mation required to be provided by a Federal firearms li7 censee to a prospective firearm transferee, and ensure that 

8 the information includes— 

9 (1) that firearms should be stored unloaded, out 

10 of the reach of children and other persons without 

11 authorized access, and separately from ammunition; 

12 (2) that stored firearms should be secured with 

13 a locking device; 

14 (3) a statement as to the importance of secure 

15 storage, including data on the risks of unsecured 

16 firearms and benefits of securely stored firearms in 

17 relation to firearm suicide, firearm homicide and as18 sault, school firearm violence, unintentional shoot19 ings, and theft; and 

20 (4) guidance on the most secure types of de21 vices, including the advantages of gun safes and lock 

22 boxes compared to trigger and cable locks. 


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1 SEC. 3. REQUIREMENT THAT CERTAIN FEDERAL FIREARMS 

2 LICENSEES HAVE A VARIETY OF SECURE GUN 

3 STORAGE OR SAFETY DEVICES AVAILABLE 

4 FOR PURCHASE IN THEIR STORES. 

5 Section 923 of title 18, United States Code, is 

6 amended in each of subsections (d)(1)(G) and (e)— 

7 (1) by striking ‘‘secure gun storage or safety 

8 devices’’ and inserting ‘‘a variety of secure gun stor9 age or safety devices, including full-size gun safes, 

10 lock boxes and lockers, gun cases, or cable and trig11 ger locks,’’; 

12 (2) by striking ‘‘a secure gun storage or safety 

13 device’’ and inserting ‘‘secure gun storage or safety 

14 devices’’; and 

15 (3) by striking ‘‘a device’’ and inserting ‘‘de16 vices’’. 

17 SEC. 4. EFFECTIVE DATE. 

18 The amendments made by sections 2 and 3 shall take 

19 effect on the date that is 6 months after the date of the 

20 enactment of this Act. 

21 SEC. 5. GUN SAFE CREDIT. 

22 (a) IN GENERAL.—Subpart A of part IV of sub23 chapter A of chapter 1 of the Internal Revenue Code of 

24 1986 is amended by inserting before section 26 the fol25 lowing new section: 


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1 ‘‘SEC. 25F. GUN SAFE CREDIT. 

2 ‘‘(a) IN GENERAL.—In the case of an individual, 

3 there shall be allowed as a credit against the tax imposed 

4 by this chapter for the taxable year an amount equal to 

5 the amounts paid or incurred by the taxpayer for the tax6 able year for the purchase of a qualified gun safe. 

7 ‘‘(b) LIMITATION.—The credit allowed under this sec8 tion with respect to any taxpayer for any taxable year shall 

9 not exceed the excess (if any) of $500 over the aggregate 

10 credits allowed under this section with respect to such tax11 payer for all prior taxable years. 

12 ‘‘(c) QUALIFIED GUN SAFE.—For purposes of this 

13 section, the term ‘qualified gun safe’ means any safe, gun 

14 safe, gun case, lock box, or other device— 

15 ‘‘(1) the original use of which commences with 

16 the taxpayer, 

17 ‘‘(2) which is acquired by the taxpayer— 

18 ‘‘(A) to store one or more firearms, and 

19 ‘‘(B) not for resale, 

20 ‘‘(3) which is designed, or can be used, for the 

21 secure and fully-contained storage of one or more 

22 firearms, and 

23 ‘‘(4) which is designed to be unlocked only by 

24 authorized users by means of a key, a combination, 

25 biometric credentials, or other similar means. 


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1 ‘‘(d) REDUCTION IN BASIS.—For purposes of this 

2 subtitle, the basis of any property for which a credit is 

3 allowable under subsection (a) shall be reduced by the 

4 amount of such credit so allowed. 

5 ‘‘(e) NO DOUBLE BENEFIT.—The amount of any de6 duction allowable under this chapter with respect to a 

7 property for which a credit is allowable under subsection 

8 (a) shall be reduced by the amount of such credit so al9 lowed.’’. 

10 (b) CONFORMING AMENDMENT.—Section 1016(a) of 

11 such Code is amended by striking ‘‘and’’ at the end of 

12 paragraph (37), by striking the period at the end of para13 graph (38) and inserting ‘‘, and’’, and by adding at the 

14 end the following new paragraph: 

15 ‘‘(39) to the extent provided in section 

16 25F(d).’’. 

17 (c) CLERICAL AMENDMENT.—The table of sections 

18 for subpart A of part IV of subchapter A of chapter 1 

19 of such Code is amended by inserting before the item re20 lating to section 26 the following new item: 

‘‘Sec. 25F. Gun safe credit.’’. 

21 (d) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 the date of the enactment of this Act. 

Æ 


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