Gun Safety Incentive Act
- Sponsor
- Rep. Carson, André [D-IN-7]
- Committees
- Judiciary Committee (primary)
- Last action
- Jul 17, 2025
Bottom line
The bill seeks to enhance public safety by incentivizing and mandating safe firearm storage practices through a combination of public education, regulatory requirements for firearm sellers, and financial assistance for consumers and communities.
What it actually does
This bill establishes voluntary best practices for safe firearm storage, mandates written notices promoting safe storage with certain firearm sales, expands the requirement for safe storage devices to all firearm sales (not just handguns), creates a federal grant program for the distribution of safe storage devices to the public, and provides a new retail tax credit for safe firearm storage devices. It aims to reduce accidental shootings, suicides, and firearm theft by promoting responsible storage.
Proponents argue
Proponents argue that promoting safe firearm storage is a common-sense, non-controversial approach to reducing preventable firearm deaths and injuries, particularly among children, and preventing firearm theft, without infringing on Second Amendment rights. They emphasize that voluntary best practices, grant programs, and tax incentives encourage responsible gun ownership and save lives.
Opponents contend
Opponents might argue that mandating notices and storage devices with firearm sales adds undue burdens and costs on licensed dealers, manufacturers, and law-abiding gun owners. They may also contend that such measures could hinder immediate access to firearms for self-defense in emergencies, and that responsible gun owners already practice safe storage without federal intervention.
The bill is relatively short and clearly structured, making it accessible for a quick but thorough review by an informed reader.
Section 2
Establishment of Voluntary Safe Firearm Storage Best Practices
This section directs the Attorney General to establish and publish voluntary best practices for safe firearm storage within 180 days of the bill's enactment, with annual updates. These practices are solely for public education and are designed to prevent firearm loss, theft, and unauthorized access across various locations, including businesses, vehicles, and private homes.
Supporters argue
Supporters contend that providing clear, expert-backed guidance on safe storage empowers firearm owners to act responsibly and reduces accidental shootings and firearm misuse, contributing to overall public safety.
Critics contend
No specific opposition is typically raised against purely voluntary public education initiatives, though some may view it as an unnecessary government overreach into private conduct.
Tradeoffs
This provision balances the government's role in public safety education with individual responsibility for firearm ownership.
Section 3, amending 18 U.S.C. 923
Mandatory Safe Storage Notice with Firearm Sales
Beginning January 1, 2027, licensed firearm manufacturers and importers that serialize at least 250 firearms annually must provide a clear written notice with each handgun, rifle, or shotgun they manufacture or import. This notice must be attached to or appear on the packaging and state 'SAFE STORAGE SAVES LIVES' followed by the address of the Attorney General's public website for safe storage best practices.
Section 4, amending 18 U.S.C. 922(z)
Expansion of Mandatory Safe Storage Device Sales
This section expands an existing federal law (18 U.S.C. 922(z)) to require licensed importers, manufacturers, or dealers to offer or include a safe storage device with the sale of any handgun, rifle, or shotgun. Currently, this requirement only applies to handguns. This change will take effect 180 days after the bill's enactment.
Section 5
Federal Grant Program for Safe Storage Device Distribution
This section authorizes the Attorney General to award $10,000,000 annually for fiscal years 2027 through 2035 to States and Indian Tribes. These grants are for developing, implementing, and evaluating 'Safe Firearm Storage Assistance Programs,' which are carried out by local governments or tribes to acquire and distribute safe firearm storage devices to the public. Funds can also be used by nonprofit organizations partnering with local governments for this purpose.
Section 6, amending the Internal Revenue Code of 1986
Retail Tax Credit for Safe Firearm Storage Devices
This section creates a new general business tax credit (Section 45BB) for 10% of the amount received from the first retail sale of a safe firearm storage device for use within the United States. The credit is capped at $400 per device and excludes devices integrated into firearms or those subject to a mandatory recall. This tax credit will apply to taxable years beginning after enactment and terminates after December 31, 2032.
Defines a 'safe firearm storage device' as one designed and marketed to deny unauthorized access or render a firearm/ammunition inoperable, secured by a combination, key, or biometric lock.
Section 5(b)(1) and Section 6(c)(1)
Why it matters:This is standard legislative practice to ensure consistent application of terms across different sections of the bill, providing clarity and preventing ambiguity in implementation.
Case for: Supporters argue that a clear, consistent definition ensures that only effective and appropriate devices qualify for federal incentives and programs, preventing misuse of funds or incentives for inadequate products.
Case against: Critics might argue that overly narrow definitions could exclude innovative or equally effective storage solutions, potentially limiting consumer choice or hindering technological advancement in the safe storage market.
Estimated impact: This definition ensures that millions of dollars in authorized grants and potential tax credits are directed towards specific, federally approved types of storage devices, influencing market standards.
Excludes devices incorporated into the design of a firearm or ammunition, or those subject to a mandatory recall by the Consumer Product Safety Commission, from qualifying for the safe firearm storage tax credit.
Section 6(c)(2)
Why it matters:These are technical specifications intended to clarify the scope of the tax credit, prevent unintended applications (e.g., for integrated safety features already part of a firearm's design), and ensure public safety by excluding recalled products.
Case for: Supporters argue this prevents the credit from being applied to features already built into firearms and ensures that federal incentives do not promote unsafe or recalled products, thereby protecting consumers and federal funds.
Case against: Some might argue that integrated safety features also contribute to safe storage and should be incentivized, or that the exclusion of recalled products is redundant given market dynamics and existing safety regulations.
Estimated impact: This provision narrows the scope of eligible products for the tax credit, potentially saving federal revenue and ensuring that only standalone, safe, and non-recalled storage devices receive the incentive.