I 
119TH CONGRESS 
1ST SESSION 
H. R. 169 
To amend the Internal Revenue Code of 1986 to allow for a credit against 
tax for sales at retail of safe firearm storage devices. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2025 
Mr. LEVIN (for himself, Mr. LAWLER, Mr. BOYLE of Pennsylvania, and Mrs. 
KIM) introduced the following bill; which was referred to the Committee 
on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow for 
a credit against tax for sales at retail of safe firearm 
storage devices. 
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 ‘‘Prevent Family Fire 
Act of 2025’’. 
SEC. 2. 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 
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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 each safe firearm storage device sold by the taxpayer 
for use within the United States during the taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) $400 PER DEVICE.—The amounts received 
from a first retail sale that are taken into account 
under subsection (a) with respect to a safe firearm 
storage device shall not exceed $400 per device. 
‘‘(2) FAIR MARKET VALUE.—The amount taken 
into account under subsection (a) shall not include 
amounts in excess of the fair market value of such 
safe firearm storage device. 
‘‘(c) DEFINITIONS AND SPECIAL RULES.—For pur-
poses of this section— 
‘‘(1) DETERMINATION
OF
PRICE.—In deter-
mining price, there shall be excluded, if stated as a 
separate charge, the amount of any retail sales tax 
imposed by any State or political subdivision thereof 
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or the District of Columbia, whether the liability for 
such tax is imposed on the vendor or vendee. 
‘‘(2) FIRST RETAIL SALE.—The term ‘first re-
tail sale’ means the first sale, for a purpose other 
than for resale or leasing in a long-term lease, after 
production, manufacture, or importation. 
‘‘(3) SAFE FIREARM STORAGE DEVICE.— 
‘‘(A) IN GENERAL.—The term ‘safe fire-
arm storage device’ means a device that is— 
‘‘(i) designed and marketed for the 
principal purpose of denying unauthorized 
access to, or rendering inoperable, a fire-
arm or ammunition, and 
‘‘(ii) secured by a combination lock, 
key lock, or lock based on biometric infor-
mation which— 
‘‘(I) is integrated into the design 
of the device, and 
‘‘(II) once locked, is incapable of 
being opened without the combination, 
key, or biometric information, respec-
tively. 
‘‘(B) EXCLUSION.—The term ‘safe firearm 
storage device’ does not include— 
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‘‘(i) any device which is incorporated 
to any extent into the design of a firearm 
or of ammunition, or 
‘‘(ii) any device that, as of the date of 
the sale described in subsection (a), has 
been subject to a mandatory recall by the 
Consumer Product Safety Commission. 
‘‘(C) FIREARM; AMMUNITION.—The terms 
‘firearm’ and ‘ammunition’ have the meanings 
given such terms in section 921 of title 18, 
United States Code (without regard to all that 
follows ‘firearm silencer’ in paragraph (3) of 
such section). 
‘‘(d) RECAPTURE.— 
‘‘(1) IN
GENERAL.—The Secretary shall, by 
regulations, provide for recapturing the benefit of 
any credit allowable under subsection (a) if such 
credit is improperly or excessively claimed. 
‘‘(2) DOCUMENTATION.—The Secretary may re-
quire such information or registration as the Sec-
retary deems necessary for purposes of recapture 
under paragraph (1). 
‘‘(e) TERMINATION.—This section shall not apply to 
sales after December 31, 2032.’’. 
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(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of the Internal 
Revenue Code of 1986 is amended by striking ‘‘plus’’ at 
the end of paragraph (40), by striking the period at the 
end of paragraph (41) and inserting ‘‘, plus’’, and by add-
ing at the end the following new paragraph: 
‘‘(42) the safe firearm storage credit deter-
mined under section 45BB(a).’’. 
(c) CREDIT
ALLOWED
AGAINST
AMT.—Section 
38(c)(4)(B) of such Code is amended by redesignating 
clauses (x) through (xii) as clauses (xi) through (xiii), re-
spectively, and by inserting after clause (ix) the following 
new clause: 
‘‘(x) the credit determined under sec-
tion 45BB,’’. 
(d) 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.’’. 
(e) REPORT.—The Secretary of the Treasury shall 
make publicly available an annual report of the credits 
against tax allowed by reason of section 45BB (as added 
by this section), disaggregated by State. 
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(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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