retary), including inquiries relating to ownership of, 
or types of, guns, ammunition, modifications, or ac-
cessories stored in such device. 
‘‘(e) TERMINATION.—No credit shall be allowed 
under this section with respect to any firearm safety de-
vice acquired after December 31, 2030.’’. 
(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 relat-
ing to section 25F the following new item: 
‘‘Sec. 25G. Secure firearm credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2025. 
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 Rev-
enue 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: 
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‘‘(9) PROHIBITION ON DISCLOSURE OF RETURN 
INFORMATION
RELATING
TO
SECURE
FIREARM 
CREDIT.—The Secretary shall not disclose return in-
formation relating to the credit under section 25G to 
any officer or employee of a Federal agency.’’, and 
(2) by redesignating subsection (q) as sub-
section (r) and by inserting after subsection (p) the 
following new subsection: 
‘‘(q) PROHIBITION ON NON-ANONYMIZED DISCLO-
SURES RELATING TO FIREARM SAFETY CREDIT.—Not-
withstanding any other provision of this section, the Sec-
retary shall not compile or disclose any list of return infor-
mation relating to the credit under section 25G 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); 
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(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 enti-
ty that has been certified by Federal, 
State, or local law enforcement to provide 
de-escalation training) to teachers, admin-
istrators, and other staff; and 
‘‘(vi) establishing a school safety spe-
cialist 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 edu-
cational agency, and at each public elemen-
tary school and secondary school, in the 
State to— 
‘‘(I) serve as a liaison between 
the State and Federal agencies rel-
evant to school safety 
‘‘(II) help identify and apply for 
State and Federal grants to bolster 
physical safety in schools; and 
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‘‘(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 guid-
ance on the use of communication or other tech-
niques during a violent, or potentially violent, en-
counter 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 fol-
lowing: 
‘‘(4) SERVICES.—In addition to the require-
ments of paragraph (1), each State receiving Fed-
eral 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 
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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 Con-
gress 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 de-
termined by the Governor of a State and a State law en-
forcement 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 (23) and (24) 
as paragraphs (24) and (25), respectively; 
(2) in paragraph (24), as so redesignated, by 
striking ‘‘(22)’’ and inserting ‘‘(23)’’; and 
(3) by inserting after paragraph (22) the fol-
lowing: 
‘‘(23) to provide for the implementation of a 
standardized training program for school resource 
officers, the requirements of which shall be deter-
mined by the Governor of a State and a State law 
enforcement agency for local educational agencies in 
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