I
119THCONGRESS
1
STSESSION H. R. 1272
To amend title 18, United States Code, to require a Federal firearms licensee
to provide secure firearms storage information to a prospective firearm
transferee, and to amend the Internal Revenue Code of 1986 to provide
a gun safe credit, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY12, 2025
Ms. S
HERRILL(for herself, Ms. WILLIAMSof Georgia, Ms. BROWNLEY, Ms.
S
TEVENS, Ms. NORTON, and Mr. GOLDMANof New York) 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 sub-
sequently determined by the Speaker, in each case for consideration of
such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend title 18, United States Code, to require a Federal
firearms licensee to provide secure firearms storage infor-
mation to a prospective firearm transferee, and to amend
the Internal Revenue Code of 1986 to provide a gun
safe credit, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Secure Storage Infor-4
mation Act of 2025’’. 5
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SEC. 2. REQUIREMENT THAT A FEDERAL FIREARMS LI-1
CENSEE PROVIDE SECURE FIREARMS STOR-2
AGE INFORMATION TO A PROSPECTIVE FIRE-3
ARM TRANSFEREE. 4
(a) I
NGENERAL.—Section 922(z) of title 18, United 5
States Code, is amended— 6
(1) in paragraph (1)— 7
(A) by striking ‘‘(1)
IN GENERAL.—Ex-8
cept’’ and inserting the following: 9
‘‘(1) R
EQUIREMENT THAT DEVICE BE PRO -10
VIDED WITH HANDGUN .— 11
‘‘(A) I
N GENERAL.—Except’’; 12
(B) by adding after and below the end the 13
following: 14
‘‘(B) R
EQUIREMENT TO PROVIDE SECURE 15
STORAGE INFORMATION WITH ANY FIREARM .— 16
It shall be unlawful for any licensed importer, 17
licensed manufacturer, or licensed dealer to sell, 18
deliver, or transfer a firearm to any person 19
other than a person licensed under this chapter, 20
unless the transferee is provided with such in-21
formation about the secure storage of firearms 22
as the Attorney General shall prescribe.’’; and 23
(2) in paragraph (2), by striking ‘‘(1)’’ and in-24
serting ‘‘(1)(A)’’. 25
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(b) REGULATIONS.—Within 6 months after the date 1
of the enactment of this Act, the Attorney General shall 2
prescribe, by regulation, the secure firearms storage infor-3
mation required to be provided by a Federal firearms li-4
censee to a prospective firearm transferee, and ensure that 5
the information includes— 6
(1) that firearms should be stored unloaded, out 7
of the reach of children and other persons without 8
authorized access, and separately from ammunition; 9
(2) that stored firearms should be secured with 10
a locking device; 11
(3) a statement as to the importance of secure 12
storage, including data on the risks of unsecured 13
firearms and benefits of securely stored firearms in 14
relation to firearm suicide, firearm homicide and as-15
sault, school firearm violence, unintentional shoot-16
ings, and theft; and 17
(4) guidance on the most secure types of de-18
vices, including the advantages of gun safes and lock 19
boxes compared to trigger and cable locks. 20
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SEC. 3. REQUIREMENT THAT CERTAIN FEDERAL FIREARMS 1
LICENSEES HAVE A VARIETY OF SECURE GUN 2
STORAGE OR SAFETY DEVICES AVAILABLE 3
FOR PURCHASE IN THEIR STORES. 4
Section 923 of title 18, United States Code, is 5
amended in each of subsections (d)(1)(G) and (e)— 6
(1) by striking ‘‘secure gun storage or safety 7
devices’’ and inserting ‘‘a variety of secure gun stor-8
age or safety devices, including full-size gun safes, 9
lock boxes and lockers, gun cases, or cable and trig-10
ger locks,’’; 11
(2) by striking ‘‘a secure gun storage or safety 12
device’’ and inserting ‘‘secure gun storage or safety 13
devices’’; and 14
(3) by striking ‘‘a device’’ and inserting ‘‘de-15
vices’’. 16
SEC. 4. EFFECTIVE DATE. 17
The amendments made by sections 2 and 3 shall take 18
effect on the date that is 6 months after the date of the 19
enactment of this Act. 20
SEC. 5. GUN SAFE CREDIT. 21
(a) I
NGENERAL.—Subpart A of part IV of sub-22
chapter A of chapter 1 of the Internal Revenue Code of 23
1986 is amended by inserting before section 26 the fol-24
lowing new section: 25
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‘‘SEC. 25F. GUN SAFE CREDIT. 1
‘‘(a) I
NGENERAL.—In the case of an individual, 2
there shall be allowed as a credit against the tax imposed 3
by this chapter for the taxable year an amount equal to 4
the amounts paid or incurred by the taxpayer for the tax-5
able year for the purchase of a qualified gun safe. 6
‘‘(b) L
IMITATION.—The credit allowed under this sec-7
tion with respect to any taxpayer for any taxable year shall 8
not exceed the excess (if any) of $500 over the aggregate 9
credits allowed under this section with respect to such tax-10
payer for all prior taxable years. 11
‘‘(c) Q
UALIFIEDGUNSAFE.—For purposes of this 12
section, the term ‘qualified gun safe’ means any safe, gun 13
safe, gun case, lock box, or other device— 14
‘‘(1) the original use of which commences with 15
the taxpayer, 16
‘‘(2) which is acquired by the taxpayer— 17
‘‘(A) to store one or more firearms, and 18
‘‘(B) not for resale, 19
‘‘(3) which is designed, or can be used, for the 20
secure and fully-contained storage of one or more 21
firearms, and 22
‘‘(4) which is designed to be unlocked only by 23
authorized users by means of a key, a combination, 24
biometric credentials, or other similar means. 25
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‘‘(d) REDUCTION INBASIS.—For purposes of this 1
subtitle, the basis of any property for which a credit is 2
allowable under subsection (a) shall be reduced by the 3
amount of such credit so allowed. 4
‘‘(e) N
ODOUBLEBENEFIT.—The amount of any de-5
duction allowable under this chapter with respect to a 6
property for which a credit is allowable under subsection 7
(a) shall be reduced by the amount of such credit so al-8
lowed.’’. 9
(b) C
ONFORMINGAMENDMENT.—Section 1016(a) of 10
such Code is amended by striking ‘‘and’’ at the end of 11
paragraph (37), by striking the period at the end of para-12
graph (38) and inserting ‘‘, and’’, and by adding at the 13
end the following new paragraph: 14
‘‘(39) to the extent provided in section 15
25F(d).’’. 16
(c) C
LERICALAMENDMENT.—The table of sections 17
for subpart A of part IV of subchapter A of chapter 1 18
of such Code is amended by inserting before the item re-19
lating to section 26 the following new item: 20
‘‘Sec. 25F. Gun safe credit.’’.
(d) EFFECTIVEDATE.—The amendments made by 21
this section shall apply to taxable years beginning after 22
the date of the enactment of this Act. 23
Æ
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