Sponsors (3)
The bill makes secure firearm storage substantially more affordable—especially for low-income households—and funds an HHS report to guide safer choices, but it increases federal spending and creates caps, exclusions, and future eligibility rules that may limit access and introduce uncertainty and small administrative and security risks.
Households and taxpayers receive a refundable tax credit that covers 90% of the cost of new gun safes (up to $500 single / $1,000 joint), lowering out-of-pocket expenses and making secure storage more affordable.
Parents, families, and children: by making safes more affordable and providing guidance on effective models, the bill is likely to increase adoption of secure storage and reduce unauthorized access and accidental shootings in homes.
Low- and moderate-income taxpayers benefit because the credit is refundable, so households with little or no income tax liability can still receive the subsidy.
All taxpayers ultimately fund the refundable credit, increasing federal spending and potentially adding to the deficit depending on program uptake and whether offsets are provided.
Households buying multiple safes or higher-end models may find the $500/$1,000 annual cap and the six-year lookback restrict the credit's usefulness, limiting the subsidy for those purchases.
Excluding used safes (unless the taxpayer was the original user) raises costs for lower-income households that rely on secondhand purchases to obtain secure storage.
Based on analysis of 3 sections of legislative text.
Creates a refundable tax credit paying 90% of qualifying new gun safe purchases (up to $500/$1,000), with post‑2030 eligibility limited to safes HHS deems highly effective.
Introduced September 2, 2025 by Nikema Williams · Last progress September 2, 2025
Creates a refundable individual income tax credit that pays 90% of the cost of a qualifying gun safe, up to $500 per taxpayer ($1,000 for joint filers), for tax years beginning after December 31, 2025. For tax years before 2031 any gun safe may qualify; for tax years on or after 2031 the credit applies only to safes the Department of Health and Human Services later identifies as “highly effective” at preventing unauthorized access. The bill also requires HHS to publish a public report within five years identifying which types of safes meet that effectiveness standard. The credit is refundable (can generate a refund if it exceeds tax liability), has purchase and product rules (new safes only unless original user), limits tied to prior use of the credit, prohibits conditioning the credit on disclosure of firearms owned, and makes technical tax-code cross-reference updates. HHS and the IRS will need to issue implementing guidance and the change will increase federal tax expenditures.