I 

118TH CONGRESS 

1ST SESSION H. R. 52 

To make unlawful the sale of any firearm by a licensed manufacturer, licensed 

importer, or licensed dealer without a written notice promoting safe 

storage and a safe storage device, to create and disseminate best practices regarding safe firearm storage, to create a grant program for 

the distribution of safe storage devices, and to amend the Internal 

Revenue Code of 1986 to allow for a credit against tax for sales at 

retail of safe firearm storage devices, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 9, 2023 

Ms. JACKSON LEE 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 make unlawful the sale of any firearm by a licensed 

manufacturer, licensed importer, or licensed dealer without a written notice promoting safe storage and a safe 

storage device, to create and disseminate best practices 

regarding safe firearm storage, to create a grant program for the distribution of safe storage devices, and 

to amend the Internal Revenue Code of 1986 to allow 

for a credit against tax for sales at retail of safe firearm 

storage devices, and for other purposes. 


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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 ‘‘Kimberly Vaughan 

5 Firearm Safe Storage Act’’. 

6 SEC. 2. BEST PRACTICES FOR SAFE FIREARM STORAGE. 

7 (a) ESTABLISHMENT.— 

8 (1) IN GENERAL.— 

9 (A) Not later than 180 days after the en10 actment of this Act, the Attorney General shall 

11 establish voluntary best practices relating to 

12 safe firearm storage solely for the purpose of 

13 public education. 

14 (B) The Attorney General shall give not 

15 less than ninety days public notice, and shall af16 ford interested parties opportunity for hearing, 

17 before establishing such best practices. 

18 (2) REQUIREMENTS.—In establishing the best 

19 practices required under paragraph (1), the Attorney 

20 General shall outline such best practices for pre21 venting firearm loss, theft, and other unauthorized 

22 access for the following locations: 

23 (A) Businesses. 

24 (B) Vehicles. 

25 (C) Private homes. 


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1 (D) Off-site storage facilities. 

2 (E) Any other such place the Attorney 

3 General deems appropriate to provide such 

4 guidance. 

5 (3) PUBLICATION.—Not later than 1 year after 

6 the enactment of this Act, the Attorney General 

7 shall publish, in print and on a public website, the 

8 best practices created pursuant to paragraph (1) 

9 and shall review such best practices and update 

10 them not less than annually. 

11 SEC. 3. PROMOTION OF SAFE FIREARM STORAGE. 

12 (a) IN GENERAL.—Section 923 of title 18, United 

13 States Code, is amended by adding at the end the fol14 lowing: 

15 ‘‘(m) Beginning on January 1, 2025, licensed manu16 facturers and licensed importers that serialize not less 

17 than 250 firearms annually pursuant to subsection (i) 

18 shall provide a clear and conspicuous written notice with 

19 each manufactured or imported handgun, rifle, or shotgun 

20 that— 

21 ‘‘(1) is attached or adhered to, or appears on 

22 or within any packaging of, each handgun, rifle, or 

23 shotgun; and 

24 ‘‘(2) states ‘SAFE STORAGE SAVES LIVES’ 

25 followed by the address of the public website estabVerDate Sep 11 2014 22:54 Jan 12, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H52.IH H52

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1 lished by the Attorney General pursuant to section 

2 2 of the Kimberly Vaughan Firearm Safe Storage 

3 Act.’’. 

4 SEC. 4. SAFE STORAGE DEVICES FOR ALL FIREARM SALES. 

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

6 States Code, is amended by striking ‘‘handgun’’ each place 

7 it appears and inserting ‘‘handgun, rifle, or shotgun’’. 

8 (b) EFFECTIVE DATE.—This section and the amend9 ments made by this section shall take effect on the date 

10 that is 180 days after the enactment of this Act. 

11 SEC. 5. SAFE FIREARM STORAGE GRANT PROGRAM. 

12 (a) IN GENERAL.—The Attorney General may award 

13 grants to States and Indian Tribes for the development, 

14 implementation, and evaluation of Safe Firearm Storage 

15 Assistance Programs. 

16 (b) DEFINITIONS.—For purposes of this section: 

17 (1) The term ‘‘safe firearm storage device’’ 

18 means a device that is— 

19 (A) designed and marketed for the prin20 cipal purpose of denying unauthorized access to, 

21 or rendering inoperable, a firearm or ammuni22 tion; and 

23 (B) secured by a combination lock, key 

24 lock, or lock based on biometric information 

25 which, once locked, is incapable of being opened 


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1 without the combination, key, or biometric in2 formation, respectively. 

3 (2) The term ‘‘Safe Firearm Storage Assistance 

4 Program’’ means a program— 

5 (A) carried out by a unit of local govern6 ment or an Indian tribe; and 

7 (B) solely for the purpose of acquiring and 

8 distributing safe firearm storage devices to the 

9 public. 

10 (c) APPLICATION REQUIREMENTS.—Each applicant 

11 for a grant under this section shall— 

12 (1) submit to the Attorney General an applica13 tion at such time, in such a manner, and containing 

14 such information as the Attorney General may re15 quire; and 

16 (2) to the extent practicable, identify State, 

17 local, Tribal, and private funds available to supple18 ment the funds received under this section. 

19 (d) REPORTING REQUIREMENT.— 

20 (1) GRANTEE REPORT.—A recipient of a grant 

21 under this section shall submit to the Attorney Gen22 eral an annual report, which includes the following 

23 information: 


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1 (A) The amount distributed to each Safe 

2 Firearm Storage Assistance Program in the ju3 risdiction. 

4 (B) The number of safe firearm storage 

5 devices distributed by each such Safe Firearm 

6 Storage Assitance Program. 

7 A recipient of a grant under this section may not in8 clude any personally identifying information of re9 cipients of safe firearms storage devices pursuant to 

10 a Safe Firearm Storage Assistance Program that re11 ceived funding pursuant to this section. 

12 (2) ATTORNEY GENERAL REPORT.—Beginning 

13 13 months after the first grants are awarded under 

14 this section, and annually thereafter, the Attorney 

15 General shall submit to Congress a report, which 

16 shall include the following information: 

17 (A) A list of grant recipients during the 

18 previous year, including the funds awarded, cu19 mulatively and disaggregated by grantee. 

20 (B) The information collected pursuant to 

21 subsection (d)(1). 

22 (e) AUTHORIZATION OF APPROPRIATIONS.—There is 

23 authorized to be appropriated to the Attorney General to 

24 carry out this section $10,000,000 for each of fiscal years 

25 2023 through 2033, to remain available until expended. 


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1 (f) USE OF FUNDS.—Funds awarded under this sec2 tion shall be allocated as follows: 

3 (1) Not less than 75 percent of the funds re4 ceived by a grantee shall be used to create or to pro5 vide resources for Safe Firearm Storage Assistance 

6 Programs in the jurisdiction. 

7 (2) Not more than 25 percent of the funds re8 ceived by a grantee may be made available to non9 profit organizations to partner with units of local 

10 government to purchase and distribute safe firearm 

11 storage devices. 

12 SEC. 6. PREVENT FAMILY FIRE SAFE FIREARM STORAGE 

13 CREDIT. 

14 (a) IN GENERAL.—Subpart D of part IV of sub15 chapter A of chapter 1 of the Internal Revenue Code of 

16 1986 is amended by adding at the end the following new 

17 section: 

18 ‘‘SEC. 45U. SAFE FIREARM STORAGE CREDIT. 

19 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec20 tion 38, the safe firearm storage credit determined under 

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

22 10 percent of amounts received from the first retail sale 

23 of a safe firearm storage device for use within the United 

24 States. 

25 ‘‘(b) LIMITATION.— 


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1 ‘‘(1) IN GENERAL.—The amount taken into ac2 count under subsection (a) with respect to a safe 

3 firearm storage device shall not exceed $400. 

4 ‘‘(2) VALUE.—If, in connection with a sale of a 

5 safe firearm storage device, the transferee receives 

6 other property, the amount taken into account under 

7 subsection (a) shall be limited to the amount re8 ceived solely with respect to the safe firearm storage 

9 device, which shall be determined based on the value 

10 of the safe firearm storage device relative to the 

11 value of such other property. 

12 ‘‘(c) SAFE FIREARM STORAGE DEVICE.—For pur13 poses of this section— 

14 ‘‘(1) IN GENERAL.—The term ‘safe firearm 

15 storage device’ means a device that is— 

16 ‘‘(A) designed and marketed for the prin17 cipal purpose of denying unauthorized access to, 

18 or rendering inoperable, a firearm or ammuni19 tion, and 

20 ‘‘(B) secured by a combination lock, key 

21 lock, or lock based on biometric information 

22 which, once locked, is incapable of being opened 

23 without the combination, key, or biometric in24 formation, respectively. 


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1 ‘‘(2) EXCLUSION.—The term ‘safe firearm stor2 age device’ does not include— 

3 ‘‘(A) any device which is incorporated to 

4 any extent into the design of a firearm or of 

5 ammunition, or 

6 ‘‘(B) any device that, as of the day of the 

7 sale described in subsection (a), has been sub8 ject to a mandatory recall by the Consumer 

9 Product Safety Commission. 

10 ‘‘(3) FIREARM; AMMUNITION.—The terms ‘fire11 arm’ and ‘ammunition’ have the meanings given 

12 such terms in section 921 of title 18, United States 

13 Code (without regard to all that follows ‘firearm si14 lencer ’ in paragraph (3) of such section). 

15 ‘‘(d) TERMINATION.—This section shall not apply to 

16 sales after December 31, 2030.’’. 

17 (b) CREDIT MADE PART OF GENERAL BUSINESS.— 

18 Subsection (b) of section 38 of the Internal Revenue Code 

19 of 1986 is amended by striking ‘‘plus’’ at the end of para20 graph (32), by striking the period at the end of paragraph 

21 (33) and inserting ‘‘, plus’’, and by adding at the end the 

22 following new paragraph: 

23 ‘‘(34) the safe firearm storage credit deter24 mined under section 45U.’’. 


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

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

3 of such Code is amended by adding at the end the fol4 lowing new item: 

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

5 (d) REPORT.—The Secretary of the Treasury shall 

6 make publicly available an annual report of the total 

7 amount of credit against tax determined under section 

8 45U of such Code for taxable years ending in the pre9 ceding calendar year, disaggregated by State. 

10 (e) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to taxable years beginning after 

12 the date of the enactment of this Act. 

13 SEC. 7. SEVERABILITY. 

14 If any provision of this Act, or an amendment made 

15 by this Act, or the application of such provision to any 

16 person or circumstance, is held to be invalid, the remain17 der of this Act, or an amendment made by this Act, or 

18 the application of such provision to other persons or cir19 cumstances, shall not be affected. 

Æ 


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