SAFES Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5099 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5099 To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for certain gun safes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 2, 2025 Ms. Williams of Georgia (for herself, Mr. Amo, and Mr. Moskowitz) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for certain gun safes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Storing All Firearms Effectively and Safely Act'' or as the ``SAFES Act''. SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 36C. CREDIT FOR CERTAIN GUN SAFES. ``(a) In General.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to 90 percent of the aggregate amount paid or incurred by the taxpayer during the taxable year for-- ``(1) in the case of any taxable year beginning before January 1, 2031, any gun safe, and ``(2) in the case of any taxable year beginning after December 31, 2030, any gun safe which is of a type which has been determined by the Secretary of Health and Human Services in the report made publicly available under section 3 of the SAFES Act to be highly effective in preventing unauthorized access. ``(b) Limitation.--The amount allowed as a credit under subsection (a) with respect to any taxpayer for any taxable year shall n