I 
119TH CONGRESS 
1ST SESSION H. R. 4487 
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 prac-
tices 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 
JULY 17, 2025 
Mr. CARSON (for himself, Mr. JOHNSON of Georgia, Mr. KRISHNAMOORTHI, 
Mr. THANEDAR, Mrs. MCBATH, and Ms. KELLY of Illinois) 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 consider-
ation 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 with-
out 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 pro-
gram 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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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 ‘‘Gun Safety Incentive 
Act’’. 
SEC. 2. BEST PRACTICES FOR SAFE FIREARM STORAGE. 
(a) ESTABLISHMENT.— 
(1) IN GENERAL.— 
(A) Not later than 180 days after the en-
actment of this Act, the Attorney General shall 
establish voluntary best practices relating to 
safe firearm storage solely for the purpose of 
public education. 
(B) The Attorney General shall give not 
less than ninety days public notice, and shall af-
ford interested parties opportunity for hearing, 
before establishing such best practices. 
(2) REQUIREMENTS.—In establishing the best 
practices required under paragraph (1), the Attorney 
General shall outline such best practices for pre-
venting firearm loss, theft, and other unauthorized 
access for the following locations: 
(A) Businesses. 
(B) Vehicles. 
(C) Private homes. 
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(D) Off-site storage facilities. 
(E) Any other such place the Attorney 
General deems appropriate to provide such 
guidance. 
(3) PUBLICATION.—Not later than 1 year after 
the enactment of this Act, the Attorney General 
shall publish, in print and on a public website, the 
best practices created pursuant to paragraph (1) 
and shall review such best practices and update 
them not less than annually. 
SEC. 3. PROMOTION OF SAFE FIREARM STORAGE. 
(a) IN GENERAL.—Section 923 of title 18, United 
States Code, is amended by adding at the end the fol-
lowing: 
‘‘(m) Beginning on January 1, 2027, licensed manu-
facturers and licensed importers that serialize not less 
than 250 firearms annually pursuant to subsection (i) 
shall provide a clear and conspicuous written notice with 
each manufactured or imported handgun, rifle, or shotgun 
that— 
‘‘(1) is attached or adhered to, or appears on 
or within any packaging of, each handgun, rifle, or 
shotgun; and 
‘‘(2) states ‘SAFE STORAGE SAVES LIVES’ 
followed by the address of the public website estab-
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lished by the Attorney General pursuant to section 
2 of the Kimberly Vaughan Firearm Safe Storage 
Act.’’. 
SEC. 4. SAFE STORAGE DEVICES FOR ALL FIREARM SALES. 
(a) IN GENERAL.—Section 922(z) of title 18, United 
States Code, is amended by striking ‘‘handgun’’ each place 
it appears and inserting ‘‘handgun, rifle, or shotgun’’. 
(b) EFFECTIVE DATE.—This section and the amend-
ments made by this section shall take effect on the date 
that is 180 days after the enactment of this Act. 
SEC. 5. SAFE FIREARM STORAGE GRANT PROGRAM. 
(a) IN GENERAL.—The Attorney General may award 
grants to States and Indian Tribes for the development, 
implementation, and evaluation of Safe Firearm Storage 
Assistance Programs. 
(b) DEFINITIONS.—For purposes of this section: 
(1) The term ‘‘safe firearm storage device’’ 
means a device that is— 
(A) designed and marketed for the prin-
cipal purpose of denying unauthorized access to, 
or rendering inoperable, a firearm or ammuni-
tion; and 
(B) secured by a combination lock, key 
lock, or lock based on biometric information 
which, once locked, is incapable of being opened 
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without the combination, key, or biometric in-
formation, respectively. 
(2) The term ‘‘Safe Firearm Storage Assistance 
Program’’ means a program— 
(A) carried out by a unit of local govern-
ment or an Indian tribe; and 
(B) solely for the purpose of acquiring and 
distributing safe firearm storage devices to the 
public. 
(c) APPLICATION REQUIREMENTS.—Each applicant 
for a grant under this section shall— 
(1) submit to the Attorney General an applica-
tion at such time, in such a manner, and containing 
such information as the Attorney General may re-
quire; and 
(2) to the extent practicable, identify State, 
local, Tribal, and private funds available to supple-
ment the funds received under this section. 
(d) REPORTING REQUIREMENT.— 
(1) GRANTEE REPORT.—A recipient of a grant 
under this section shall submit to the Attorney Gen-
eral an annual report, which includes the following 
information: 
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(A) The amount distributed to each Safe 
Firearm Storage Assistance Program in the ju-
risdiction. 
(B) The number of safe firearm storage 
devices distributed by each such Safe Firearm 
Storage Assitance Program. 
A recipient of a grant under this section may not in-
clude any personally identifying information of re-
cipients of safe firearms storage devices pursuant to 
a Safe Firearm Storage Assistance Program that re-
ceived funding pursuant to this section. 
(2) ATTORNEY GENERAL REPORT.—Beginning 
13 months after the first grants are awarded under 
this section, and annually thereafter, the Attorney 
General shall submit to Congress a report, which 
shall include the following information: 
(A) A list of grant recipients during the 
previous year, including the funds awarded, cu-
mulatively and disaggregated by grantee. 
(B) The information collected pursuant to 
subsection (d)(1). 
(e) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated to the Attorney General to 
carry out this section $10,000,000 for each of fiscal years 
2027 through 2035, to remain available until expended. 
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(f) USE OF FUNDS.—Funds awarded under this sec-
tion shall be allocated as follows: 
(1) Not less than 75 percent of the funds re-
ceived by a grantee shall be used to create or to pro-
vide resources for Safe Firearm Storage Assistance 
Programs in the jurisdiction. 
(2) Not more than 25 percent of the funds re-
ceived by a grantee may be made available to non-
profit organizations to partner with units of local 
government to purchase and distribute safe firearm 
storage devices. 
SEC. 6. PREVENT FAMILY FIRE SAFE FIREARM STORAGE 
CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45BB. SAFE FIREARM STORAGE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, the safe firearm storage credit determined under 
this section for the taxable year is an amount equal to 
10 percent of amounts received from the first retail sale 
of a safe firearm storage device for use within the United 
States. 
‘‘(b) LIMITATION.— 
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‘‘(1) IN GENERAL.—The amount taken into ac-
count under subsection (a) with respect to a safe 
firearm storage device shall not exceed $400. 
‘‘(2) VALUE.—If, in connection with a sale of a 
safe firearm storage device, the transferee receives 
other property, the amount taken into account under 
subsection (a) shall be limited to the amount re-
ceived solely with respect to the safe firearm storage 
device, which shall be determined based on the value 
of the safe firearm storage device relative to the 
value of such other property. 
‘‘(c) SAFE FIREARM STORAGE DEVICE.—For pur-
poses of this section— 
‘‘(1) IN
GENERAL.—The term ‘safe firearm 
storage device’ means a device that is— 
‘‘(A) designed and marketed for the prin-
cipal purpose of denying unauthorized access to, 
or rendering inoperable, a firearm or ammuni-
tion, and 
‘‘(B) secured by a combination lock, key 
lock, or lock based on biometric information 
which, once locked, is incapable of being opened 
without the combination, key, or biometric in-
formation, respectively. 
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‘‘(2) EXCLUSION.—The term ‘safe firearm stor-
age device’ does not include— 
‘‘(A) any device which is incorporated to 
any extent into the design of a firearm or of 
ammunition, or 
‘‘(B) any device that, as of the day of the 
sale described in subsection (a), has been sub-
ject to a mandatory recall by the Consumer 
Product Safety Commission. 
‘‘(3) FIREARM; AMMUNITION.—The terms ‘fire-
arm’ and ‘ammunition’ have the meanings given 
such terms in section 921 of title 18, United States 
Code (without regard to all that follows ‘firearm si-
lencer’ in paragraph (3) of such section). 
‘‘(d) TERMINATION.—This section shall not apply to 
sales after December 31, 2032.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS.— 
Subsection (b) of section 38 of the Internal Revenue Code 
of 1986 is amended by striking ‘‘plus’’ at the end of para-
graph (40), by striking the period at the end of paragraph 
(41) and inserting ‘‘, plus’’, and by adding at the end the 
following new paragraph: 
‘‘(42) the safe firearm storage credit deter-
mined under section 45BB.’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45BB. Safe firearm storage credit.’’. 
(d) REPORT.—The Secretary of the Treasury shall 
make publicly available an annual report of the total 
amount of credit against tax determined under section 
45BB of such Code for taxable years ending in the pre-
ceding calendar year, disaggregated by State. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 7. SEVERABILITY. 
If any provision of this Act, or an amendment made 
by this Act, or the application of such provision to any 
person or circumstance, is held to be invalid, the remain-
der of this Act, or an amendment made by this Act, or 
the application of such provision to other persons or cir-
cumstances, shall not be affected. 
Æ 
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