I 

118TH CONGRESS 

2D SESSION H. R. 8877 

To amend the Internal Revenue Code of 1986 to provide a refundable tax 

credit for certain gun safes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 27, 2024 

Ms. WILLIAMS of Georgia (for herself, Ms. SHERRILL, Mr. AMO, Mr. 

MOSKOWITZ, Ms. ADAMS, Ms. BROWNLEY, Mr. CARTER of Louisiana, 

Mr. CASTEN, Mrs. CHERFILUS-MCCORMICK, Ms. CROCKETT, Mr. 

DELUZIO, Mr. FROST, Ms. GARCIA of Texas, Mr. GOLDMAN of New York, 

Mr. JACKSON of Illinois, Mr. JOHNSON of Georgia, Mr. KIM of New Jersey, Mr. MAGAZINER, Ms. MOORE of Wisconsin, Mr. NEGUSE, Mr. NICKEL, Mr. PHILLIPS, Ms. PORTER, Ms. SALINAS, Ms. STANSBURY, Ms. 

STEVENS, Mr. SWALWELL, Mr. THANEDAR, Mr. TORRES of New York, 

Mr. KRISHNAMOORTHI, Ms. LOFGREN, and Ms. ROSS) introduced the following bill; which was referred to the Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a refundable tax credit for certain gun safes. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Storing All Firearms 

5 Effectively and Safely Act’’ or as the ‘‘SAFES Act’’. 


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1 SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES. 

2 (a) IN GENERAL.—Subpart C of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by adding at the end the following new 

5 section: 

6 ‘‘SEC. 36C. CREDIT FOR CERTAIN GUN SAFES. 

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

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

9 by this subtitle for any taxable year an amount equal to 

10 90 percent of the aggregate amount paid or incurred by 

11 the taxpayer during the taxable year for— 

12 ‘‘(1) in the case of any taxable year beginning 

13 before January 1, 2030, any gun safe, and 

14 ‘‘(2) in the case of any taxable year beginning 

15 after December 31, 2029, any gun safe which is of 

16 a type which has been determined by the Secretary 

17 of Health and Human Services in the report made 

18 publicly available under section 3 of the SAFES Act 

19 to be highly effective in preventing unauthorized ac20 cess. 

21 ‘‘(b) LIMITATION.—The amount allowed as a credit 

22 under subsection (a) with respect to any taxpayer for any 

23 taxable year shall not exceed the excess (if any) of— 

24 ‘‘(1) $500 ($1,000 in the case of a joint re25 turn), over 


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1 ‘‘(2) the aggregate amount of credits allowed 

2 under this section with respect to such taxpayer dur3 ing the 6 preceding taxable years. 

4 ‘‘(c) GUN SAFE.—For purposes of this section— 

5 ‘‘(1) IN GENERAL.—The term ‘gun safe’ 

6 means— 

7 ‘‘(A) any device that is designed and mar8 keted for the principal purpose of denying un9 authorized access to a firearm or ammunition, 

10 and 

11 ‘‘(B) any safe, gun safe, gun case, lock 

12 box, or other device that is secured by a com13 bination lock, key lock, or lock based on biomet14 ric information which, once locked, is incapable 

15 of being opened without the combination, key, 

16 or biometric information, respectively. 

17 ‘‘(2) EXCLUSION OF USED SAFES.—Such term 

18 shall not include any property unless the original use 

19 of such property begins with the taxpayer. 

20 ‘‘(d) PROHIBITION ON COLLECTION OF INFORMA21 TION REGARDING FIREARMS.—No taxpayer shall be re22 quired, as a condition of the credit allowed under this sec23 tion, to provide any information with respect to any fire24 arms owned by the taxpayer.’’. 

25 (b) CONFORMING AMENDMENTS.— 


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1 (1) Section 6211(b)(4)(A) of the Internal Rev2 enue Code of 1986 is amended by inserting ‘‘36C,’’ 

3 after ‘‘36B,’’. 

4 (2) Paragraph (2) of section 1324(b) of title 

5 31, United States Code, is amended by inserting 

6 ‘‘36C,’’ after ‘‘36B,’’. 

7 (3) The table of sections for subpart C of part 

8 IV of subchapter A of chapter 1 of the Internal Rev9 enue Code of 1986 is amended by inserting after the 

10 item relating to section 36B the following new item: 

‘‘Sec. 36C. Credit for certain gun safes.’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to taxable years beginning after 

13 December 31, 2024. 

14 SEC. 3. REPORT ON MOST EFFECTIVE GUN SAFES. 

15 Not later than the date which is 5 years after the 

16 date of the enactment of this Act, the Secretary of Health 

17 and Human Services shall make publicly available a report 

18 indicating which types of gun safes (as defined section 

19 36C(c) of the Internal Revenue Code of 1986) are highly 

20 effective in preventing unauthorized access. 

Æ 


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