I 
119TH CONGRESS 
2D SESSION 
H. R. 6965 
To encourage local educational agencies to inform parents about gun safety, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 7, 2026 
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 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 com-
mittee 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 Representa-
tives 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’’. 
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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 pro-
vided 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 25G 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 at-
tending a school served by such local educational agency. 
(d) DEFINITIONS.—In this section: 
(1) ESEA TERMS.—The terms ‘‘local edu-
cational agency’’ and ‘‘parent’’ have the meanings 
given the terms in section 8101 of the Elementary 
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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 ‘‘se-
cure 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 sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after section 25F the fol-
lowing new section: 
‘‘SEC. 25G. SECURE FIREARM CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual 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 per-
cent of amounts paid during such taxable year by the tax-
payer 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.— 
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‘‘(A) IN
GENERAL.—The amount of the 
credit allowed by subsection (a) (determined 
without regard to this subsection) shall be re-
duced (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 ap-
plied 
by 
substituting 
‘$112,500’ 
for 
‘$75,000’ and ‘$7,500’ for ‘$5,000’. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
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‘‘(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 sec-
tion 24(c)), or 
‘‘(B) a dependent of the taxpayer with re-
spect 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 Sec-
retary 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 Sec-
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