Sponsors (2)
The bill encourages safer gun storage and improves school safety supports by combining a tax credit, standardized outreach, training, and targeted services, but it creates paperwork and implementation costs, privacy and equity limits on who benefits from the credit, and risks expanding law‑enforcement presence in schools.
Parents and taxpayers with qualifying children can reduce out‑of‑pocket cost for serialized firearm safety devices via a federal tax credit (up to $300/year), making safety upgrades more affordable.
Households with children or dependents are more likely to adopt secure gun storage because the bill combines financial incentives, standardized notices to parents, and public safety messaging—reducing the risk of accidental shootings.
Students and school staff should experience more consistent, safer interactions with school resource officers (SROs) and school safety personnel because the bill funds standardized SRO training and requires school safety specialists in local education agencies.
Students—especially those from marginalized communities—may face increased law‑enforcement presence and heightened risk of criminalization in schools if SRO expansion or placement increases, despite training requirements.
Local education agencies, schools, and States face new administrative and staffing costs (delivering notices, hiring/training safety specialists, developing state training programs) that could strain budgets.
The firearm‑safety tax credit is nonrefundable, capped at $300/year, and subject to income phaseouts, so low‑income taxpayers with little tax liability and some middle‑income taxpayers may get little or no benefit.
Based on analysis of 7 sections of legislative text.
Requires LEAs to notify parents about firearm safety devices, creates a limited tax credit for qualifying devices, and expands school safety training and mental health supports.
Official title: To encourage local educational agencies to inform parents about gun safety, and for other purposes.
Introduced January 7, 2026 by John James · Last progress January 7, 2026
Requires federally funded local education agencies (LEAs) to send parents a notice recommending purchase and use of a federally defined “gun safety device,” based on guidance from the U.S. Secret Service. Creates a new nonrefundable federal tax credit (up to $300 per taxpayer, 75% of cost) for qualifying firearm safety devices for taxpayers with a qualifying child or dependent, with income phaseouts and a 2030 expiration. The bill also adds confidentiality protections for tax return information tied to the credit, requires states to support de-escalation training and school safety specialists and to provide confidential virtual/phone mental health services for expelled students and their parents when they cannot pay, authorizes grants for standardized School Resource Officer (SRO) training, and directs several agencies to expand SchoolSafety.gov’s social media presence and post the Secret Service guidance within set timelines.