Sponsors (2)
The bill increases access to and incentives for firearm safety devices and boosts school safety supports and guidance—at the cost of added administrative expense, implementation complexity, privacy/eligibility tradeoffs for some claimants, and concerns about expanding law‑enforcement roles in schools.
Parents and taxpayers with qualifying children can get a federal tax credit (75% of cost, up to $300/year through 2030) that lowers the out‑of‑pocket cost of serialized firearm safety devices and includes protections against intrusive IRS inquiries and broad interagency sharing, making safe‑storage upgrades more affordable and privacy‑protected.
Students, teachers, and school staff stand to experience safer school environments because the bill funds certified de‑escalation training, requires/encourages trained school safety specialists and SROs, and expands access to confidential mental‑health services for expelled students and their families.
All parents of schoolchildren will receive standardized guidance about purchasing and using gun safety devices, and the same official school‑safety guidance will be made broadly available on common social platforms, increasing awareness and speeding dissemination of safety notices.
Schools, local and state governments, and federal agencies will face additional administrative and fiscal burdens (delivering notices, hiring/training staff, administering grants, posting guidance, and implementing a new tax credit), shifting costs to already strained budgets.
Low‑income households may receive little or no benefit because the credit is nonrefundable, capped at $300, and phased out by income, meaning the people most in need of affordable safety options could be left out.
Requiring receipts or device serial numbers and restricting qualifying devices to those with federally defined serials could exclude commonly used safety options and raise privacy concerns for filers who must provide device identifiers.
Based on analysis of 7 sections of legislative text.
Requires schools to notify parents about firearm safety devices; creates a 75% (max $300) tax credit through 2030; adds IRS confidentiality; expands de‑escalation, SRO training, and SchoolSafety.gov outreach.
Introduced January 7, 2026 by John James · Last progress January 7, 2026
Requires federally funded school districts to send every parent a notice advising them about purchasing and using serial-numbered firearm safety devices and directs the Secret Service to provide model guidance for those notices. Creates a nonrefundable tax credit that covers 75% of the cost of qualifying gun safety devices (up to $300 per taxpayer, subject to income phaseout) for tax years after 2025 through 2030, and adds confidentiality rules limiting IRS disclosure of return information tied to that credit. Also expands school safety provisions: requires state support for de-escalation training and school safety specialists or trained school resource officers, authorizes grants to create State-standardized SRO training where lacking, requires confidential virtual/phone mental health services for expelled students and parents who cannot afford them, and directs several Federal agencies to expand SchoolSafety.gov social media and post the guidance used for parent notices within 180 days.