I 
118TH CONGRESS 
2D SESSION 
H. R. 8877 
To amend the Internal Revenue Code of 1986 to provide a refundable tax 
credit for certain gun safes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 27, 2024 
Ms. WILLIAMS of Georgia (for herself, Ms. SHERRILL, Mr. AMO, Mr. 
MOSKOWITZ, Ms. ADAMS, Ms. BROWNLEY, Mr. CARTER of Louisiana, 
Mr. CASTEN, Mrs. CHERFILUS-MCCORMICK, Ms. CROCKETT, Mr. 
DELUZIO, Mr. FROST, Ms. GARCIA of Texas, Mr. GOLDMAN of New York, 
Mr. JACKSON of Illinois, Mr. JOHNSON of Georgia, Mr. KIM of New Jer-
sey, Mr. MAGAZINER, Ms. MOORE of Wisconsin, Mr. NEGUSE, Mr. NICK-
EL, Mr. PHILLIPS, Ms. PORTER, Ms. SALINAS, Ms. STANSBURY, Ms. 
STEVENS, Mr. SWALWELL, Mr. THANEDAR, Mr. TORRES of New York, 
Mr. KRISHNAMOORTHI, Ms. LOFGREN, and Ms. ROSS) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
a refundable tax credit for certain gun safes. 
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 ‘‘Storing All Firearms 
Effectively and Safely Act’’ or as the ‘‘SAFES Act’’. 
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SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES. 
(a) IN GENERAL.—Subpart C 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. 36C. CREDIT FOR CERTAIN GUN SAFES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a credit against the tax imposed 
by this subtitle for any taxable year an amount equal to 
90 percent of the aggregate amount paid or incurred by 
the taxpayer during the taxable year for— 
‘‘(1) in the case of any taxable year beginning 
before January 1, 2030, any gun safe, and 
‘‘(2) in the case of any taxable year beginning 
after December 31, 2029, any gun safe which is of 
a type which has been determined by the Secretary 
of Health and Human Services in the report made 
publicly available under section 3 of the SAFES Act 
to be highly effective in preventing unauthorized ac-
cess. 
‘‘(b) LIMITATION.—The amount allowed as a credit 
under subsection (a) with respect to any taxpayer for any 
taxable year shall not exceed the excess (if any) of— 
‘‘(1) $500 ($1,000 in the case of a joint re-
turn), over 
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‘‘(2) the aggregate amount of credits allowed 
under this section with respect to such taxpayer dur-
ing the 6 preceding taxable years. 
‘‘(c) GUN SAFE.—For purposes of this section— 
‘‘(1) IN
GENERAL.—The term ‘gun safe’ 
means— 
‘‘(A) any device that is designed and mar-
keted for the principal purpose of denying un-
authorized access to a firearm or ammunition, 
and 
‘‘(B) any safe, gun safe, gun case, lock 
box, or other device that is secured by a com-
bination lock, key lock, or lock based on biomet-
ric information which, once locked, is incapable 
of being opened without the combination, key, 
or biometric information, respectively. 
‘‘(2) EXCLUSION OF USED SAFES.—Such term 
shall not include any property unless the original use 
of such property begins with the taxpayer. 
‘‘(d) PROHIBITION ON COLLECTION OF INFORMA-
TION REGARDING FIREARMS.—No taxpayer shall be re-
quired, as a condition of the credit allowed under this sec-
tion, to provide any information with respect to any fire-
arms owned by the taxpayer.’’. 
(b) CONFORMING AMENDMENTS.— 
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(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Credit for certain gun safes.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 3. REPORT ON MOST EFFECTIVE GUN SAFES. 
Not later than the date which is 5 years after the 
date of the enactment of this Act, the Secretary of Health 
and Human Services shall make publicly available a report 
indicating which types of gun safes (as defined section 
36C(c) of the Internal Revenue Code of 1986) are highly 
effective in preventing unauthorized access. 
Æ 
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