I 

119TH CONGRESS 

1ST SESSION H. R. 169 

To amend the Internal Revenue Code of 1986 to allow for a credit against 

tax for sales at retail of safe firearm storage devices. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2025 

Mr. LEVIN (for himself, Mr. LAWLER, Mr. BOYLE of Pennsylvania, and Mrs. 

KIM) 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 allow for 

a credit against tax for sales at retail of safe firearm 

storage devices. 

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 ‘‘Prevent Family Fire 

5 Act of 2025’’. 

6 SEC. 2. SAFE FIREARM STORAGE CREDIT. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 45BB. SAFE FIREARM STORAGE CREDIT. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec5 tion 38, the safe firearm storage credit determined under 

6 this section for the taxable year is an amount equal to 

7 10 percent of amounts received from the first retail sale 

8 of each safe firearm storage device sold by the taxpayer 

9 for use within the United States during the taxable year. 

10 ‘‘(b) LIMITATIONS.— 

11 ‘‘(1) $400 PER DEVICE.—The amounts received 

12 from a first retail sale that are taken into account 

13 under subsection (a) with respect to a safe firearm 

14 storage device shall not exceed $400 per device. 

15 ‘‘(2) FAIR MARKET VALUE.—The amount taken 

16 into account under subsection (a) shall not include 

17 amounts in excess of the fair market value of such 

18 safe firearm storage device. 

19 ‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur20 poses of this section— 

21 ‘‘(1) DETERMINATION OF PRICE.—In deter22 mining price, there shall be excluded, if stated as a 

23 separate charge, the amount of any retail sales tax 

24 imposed by any State or political subdivision thereof 


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1 or the District of Columbia, whether the liability for 

2 such tax is imposed on the vendor or vendee. 

3 ‘‘(2) FIRST RETAIL SALE.—The term ‘first re4 tail sale’ means the first sale, for a purpose other 

5 than for resale or leasing in a long-term lease, after 

6 production, manufacture, or importation. 

7 ‘‘(3) SAFE FIREARM STORAGE DEVICE.— 

8 ‘‘(A) IN GENERAL.—The term ‘safe fire9 arm storage device’ means a device that is— 

10 ‘‘(i) designed and marketed for the 

11 principal purpose of denying unauthorized 

12 access to, or rendering inoperable, a fire13 arm or ammunition, and 

14 ‘‘(ii) secured by a combination lock, 

15 key lock, or lock based on biometric infor16 mation which— 

17 ‘‘(I) is integrated into the design 

18 of the device, and 

19 ‘‘(II) once locked, is incapable of 

20 being opened without the combination, 

21 key, or biometric information, respec22 tively. 

23 ‘‘(B) EXCLUSION.—The term ‘safe firearm 

24 storage device’ does not include— 


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1 ‘‘(i) any device which is incorporated 

2 to any extent into the design of a firearm 

3 or of ammunition, or 

4 ‘‘(ii) any device that, as of the date of 

5 the sale described in subsection (a), has 

6 been subject to a mandatory recall by the 

7 Consumer Product Safety Commission. 

8 ‘‘(C) FIREARM; AMMUNITION.—The terms 

9 ‘firearm’ and ‘ammunition’ have the meanings 

10 given such terms in section 921 of title 18, 

11 United States Code (without regard to all that 

12 follows ‘firearm silencer’ in paragraph (3) of 

13 such section). 

14 ‘‘(d) RECAPTURE.— 

15 ‘‘(1) IN GENERAL.—The Secretary shall, by 

16 regulations, provide for recapturing the benefit of 

17 any credit allowable under subsection (a) if such 

18 credit is improperly or excessively claimed. 

19 ‘‘(2) DOCUMENTATION.—The Secretary may re20 quire such information or registration as the Sec21 retary deems necessary for purposes of recapture 

22 under paragraph (1). 

23 ‘‘(e) TERMINATION.—This section shall not apply to 

24 sales after December 31, 2032.’’. 


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1 (b) CREDIT MADE PART OF GENERAL BUSINESS

2 CREDIT.—Subsection (b) of section 38 of the Internal 

3 Revenue Code of 1986 is amended by striking ‘‘plus’’ at 

4 the end of paragraph (40), by striking the period at the 

5 end of paragraph (41) and inserting ‘‘, plus’’, and by add6 ing at the end the following new paragraph: 

7 ‘‘(42) the safe firearm storage credit deter8 mined under section 45BB(a).’’. 

9 (c) CREDIT ALLOWED AGAINST AMT.—Section 

10 38(c)(4)(B) of such Code is amended by redesignating 

11 clauses (x) through (xii) as clauses (xi) through (xiii), re12 spectively, and by inserting after clause (ix) the following 

13 new clause: 

14 ‘‘(x) the credit determined under sec15 tion 45BB,’’. 

16 (d) CLERICAL AMENDMENT.—The table of sections 

17 for subpart D of part IV of subchapter A of chapter 1 

18 of such Code is amended by adding at the end the fol19 lowing new item: 

‘‘Sec. 45BB. Safe firearm storage credit.’’. 

20 (e) REPORT.—The Secretary of the Treasury shall 

21 make publicly available an annual report of the credits 

22 against tax allowed by reason of section 45BB (as added 

23 by this section), disaggregated by State. 


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1 (f) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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