SAFES Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5099 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5099

To amend the Internal Revenue Code of 1986 to provide a refundable tax 
                     credit for certain gun safes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 2, 2025

   Ms. Williams of Georgia (for herself, Mr. Amo, and Mr. Moskowitz) 
 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 provide a refundable tax 
                     credit for certain gun safes.

    Be it enacted by the Senate and House of Representatives 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''.

SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES.

    (a) In General.--Subpart C of part IV of subchapter 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, 2031, any gun safe, and
            ``(2) in the case of any taxable year beginning after 
        December 31, 2030, 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 
        access.
    ``(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 return), over
            ``(2) the aggregate amount of credits allowed under this 
        section with respect to such taxpayer during 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 marketed for 
                the principal purpose of denying unauthorized access to 
                a firearm or ammunition, and
                    ``(B) any safe, gun safe, gun case, lock box, or 
                other device that is 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 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 Information Regarding 
Firearms.--No taxpayer shall be required, as a condition of the credit 
allowed under this section, to provide any information with respect to 
any firearms owned by the taxpayer.''.
    (b) Conforming Amendments.--
            (1) Section 6211(b)(4)(A) of the Internal Revenue 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 Revenue 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, 2025.

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.
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