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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6151 Introduced in House (IH)]

<DOC>

118th CONGRESS
  1st Session
                                H. R. 6151

  To encourage local educational agencies to inform parents about gun 
                    safety, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                            November 1, 2023

 Mr. James (for himself and Ms. Kaptur) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addition 
 to the Committees on the Judiciary, and Education and the Workforce, 
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 encourage local educational agencies to inform parents about gun 
                    safety, 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 ``Incentivize Motivated Parents with 
Responsible Options for Vital Education Safety for Schools Act'' or the 
``IMPROVE Safety for Schools Act''.

SEC. 2. ENCOURAGE LOCAL EDUCATIONAL AGENCIES TO INFORM PARENTS ABOUT 
              GUN SAFETY.

    (a) In General.--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.
    (b) Contents of Guidance.--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 25F 
        of the Internal Revenue Code, as added by section 3.
    (c) Notice Distribution.--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.
    (d) Definitions.--In this section:
            (1) ESEA terms.--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).
            (2) Gun safety device.--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.

SEC. 3. SECURE FIREARM CREDIT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 25E the following new section:

``SEC. 25F. SECURE FIREARM CREDIT.

    ``(a) Allowance of Credit.--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.
    ``(b) Limitations.--
            ``(1) Credit amount.--The amount allowed as a credit under 
        subsection (a) for a taxpayer for a taxable year shall not 
        exceed $300.
            ``(2) Limitation based on adjusted gross income.--
                    ``(A) In general.--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.
                    ``(B) Special rules.--
                            ``(i) Joint return or surviving spouse.--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'.
                            ``(ii) Head of household.--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'.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Firearm safety device.--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.
            ``(2) Qualifying child or dependent.--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.
    ``(d) Substantiation.--
            ``(1) In general.--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.
            ``(2) Regulations and guidance.--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.
    ``(e) Termination.--No credit shall be allowed under this section 
with respect to any firearm safety device acquired after December 31, 
2028.''.
    (b) Clerical Amendment.--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 25E the following new 
item:

``Sec. 25F. Secure firearm credit.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2023.

SEC. 4. PROHIBITION ON DISCLOSURE OF CREDIT FOR PURCHASE OF FIREARM 
              SAFETY DEVICE TO ANY FEDERAL AGENCY.

    (a) In General.--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:
            ``(9) Prohibition on disclosure of return information 
        relating to secure firearm credit.--The Secretary shall not 
        disclose return information relating to the credit under 
        section 25F to any officer or employee of a Federal agency.'', 
        and
            (2) by redesignating subsection (q) as subsection (r) and 
        by inserting after subsection (p) the following new subsection:
    ``(q) Prohibition on Non-Anonymized Disclosures Relating to Firearm 
Safety Credit.--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 25F unless such list 
is in a form which cannot be associated with, or otherwise identify, 
directly or indirectly, a particular taxpayer.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to disclosures after the date of the enactment of this Act.

SEC. 5. SCHOOL AND LOCAL SAFETY ACTIONS.

    (a) State Activities.--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''.
    (b) Definitions.--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:
            ``(9) De-escalation training.--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.''.
    (c) Required Services.--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:
            ``(4) Services.--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.''.

SEC. 6. ELIGIBILITY FOR STANDARDIZED TRAINING FOR SCHOOL RESOURCE 
              OFFICERS.

    (a) Sense of Congress.--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.
    (b) Use of Funds.--Section 1701 of the Omnibus Crime Control and 
Safe Streets Act of 1968 (34 U.S.C. 10381) is amended--
            (1) by redesignating paragraphs (22) and (23) as paragraphs 
        (23) and (24), respectively;
            (2) in paragraph (23), as so redesignated, by striking 
        ``(21)'' and inserting ``(22)''; and
            (3) by inserting after paragraph (21) the following:
            ``(22) 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;''.

SEC. 7. SOCIAL MEDIA OUTREACH.

    (a) Requirement.--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).
    (b) Secretaries Defined.--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.
                                 <all>
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