HR 169 · 119th CongressIn Committee

Prevent Family Fire Act of 2025

Latest updateJan 3, 2025

Referred to the House Committee on Ways and Means.

Taxation

Sponsor

Mike Levin

Introduced

January 3, 2025

Latest action

January 3, 2025

Legislative Progress

How far this bill has traveled through Congress

Introduced

Bill filed in chamber

Committee

Reviewed & reported

Passed Chamber

House or Senate vote

Passed Both

House & Senate agree

President

Sent to White House

Enacted

Signed into law

Introduced

Bill filed in chamber

Committee

Reviewed & reported

Passed Chamber

House or Senate vote

Passed Both

House & Senate agree

President

Sent to White House

Enacted

Signed into law

Latest Action

Referred to the House Committee on Ways and Means.

Plain-Language Summary

AI Generated

Currently, the Internal Revenue Code does not provide tax incentives for the purchase or sale of firearm storage devices. While some states and localities have enacted their own storage requirements or incentive programs, there is no federal tax mechanism to encourage the adoption of safe storage practices. Accidental firearm injuries, particularly those involving children or unauthorized users, remain a public health concern, and storage devices—including gun safes, lockboxes, and biometric locks—are recognized as effective harm-reduction tools. The absence of a federal tax credit has meant that the cost of these devices falls entirely on individual purchasers, potentially limiting adoption rates.

The Prevent Family Fire Act of 2025 amends the Internal Revenue Code to establish a new tax credit for retailers and manufacturers who sell safe firearm storage devices. The Department of the Treasury will administer the credit, which allows sellers to claim a credit equal to 10 percent of the retail sale price of each qualifying storage device, capped at $400 per device. A qualifying device must be designed to deny unauthorized access to firearms or ammunition through a combination lock, key lock, or biometric lock integrated into the device's design. The credit applies only to the first retail sale of each device and excludes devices that are part of a firearm's design or that have been subject to a mandatory Consumer Product Safety Commission recall.

The credit takes effect for taxable years beginning after enactment and expires on December 31, 2032. The Department of the Treasury must publish annual reports showing credits claimed by state. Retailers and manufacturers can claim the credit against their federal income tax liability, including against the alternative minimum tax. The mechanism operates as a supply-side incentive: by reducing the after-tax cost of selling storage devices, the credit aims to lower retail prices or increase seller margins, potentially expanding market availability and affordability. The credit does not directly subsidize consumer purchases but instead incentivizes retailers to stock and promote these products.

Key Provisions

1Establishes a federal tax credit equal to 10 percent of the first retail sale price of safe firearm storage devices, capped at $400 per device, for sellers and manufacturers.
2Defines qualifying safe firearm storage devices as those designed to deny unauthorized access to firearms or ammunition and secured by combination lock, key lock, or biometric lock integrated into the device.
3Excludes from the credit any device incorporated into a firearm's design and any device subject to a mandatory Consumer Product Safety Commission recall.
4Requires the Department of the Treasury to publish annual reports disaggregated by state showing the total credits claimed under the provision.
5Terminates the credit on December 31, 2032, and allows the credit to be claimed against both regular federal income tax and the alternative minimum tax.

★ Why this matters

The credit reduces the after-tax cost of selling firearm storage devices, potentially lowering retail prices or increasing retailer profit margins and incentive to stock these products. Wider availability and affordability of storage devices may increase adoption rates among gun owners. The tax incentive operates for eight years, creating a time-limited market stimulus for the storage device industry. Implementation relies on existing tax administration infrastructure, requiring minimal new government spending or bureaucratic overhead.

● Who this affects

Retailers and manufacturers of firearm storage devices (gun safes, lockboxes, biometric locks) benefit most directly through reduced tax liability on sales. Gun owners and households with firearms may indirectly benefit if lower retail prices or increased product availability result from the credit. The Department of the Treasury must allocate resources to administer the credit and produce annual state-level reports. States with high firearm ownership rates and existing storage-promotion initiatives may see the largest market effects.

Bill Text

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<DOC>

119th CONGRESS
  1st Session
                                H. R. 169

   To amend the Internal Revenue Code of 1986 to allow for a credit 
    against tax for sales at retail of safe firearm storage devices.

                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2025

Mr. Levin (for himself, Mr. Lawler, Mr. Boyle of Pennsylvania, and Mrs. 
Kim) 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 allow for a credit 
    against tax for sales at retail of safe firearm storage devices.

    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 ``Prevent Family Fire Act of 2025''.

SEC. 2. SAFE FIREARM STORAGE CREDIT.

    (a) In General.--Subpart D 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. 45BB. SAFE FIREARM STORAGE CREDIT.

    ``(a) Allowance of Credit.--For purposes of section 38, the safe 
firearm storage credit determined under this section for the taxable 
year is an amount equal to 10 percent of amounts received from the 
first retail sale of each safe firearm storage device sold by the 
taxpayer for use within the United States during the taxable year.
    ``(b) Limitations.--
            ``(1) $400 per device.--The amounts received from a first 
        retail sale that are taken into account under subsection (a) 
        with respect to a safe firearm storage device shall not exceed 
        $400 per device.
            ``(2) Fair market value.--The amount taken into account 
        under subsection (a) shall not include amounts in excess of the 
        fair market value of such safe firearm storage device.
    ``(c) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Determination of price.--In determining price, there 
        shall be excluded, if stated as a separate charge, the amount 
        of any retail sales tax imposed by any State or political 
        subdivision thereof or the District of Columbia, whether the 
        liability for such tax is imposed on the vendor or vendee.
            ``(2) First retail sale.--The term `first retail sale' 
        means the first sale, for a purpose other than for resale or 
        leasing in a long-term lease, after production, manufacture, or 
        importation.
            ``(3) Safe firearm storage device.--
                    ``(A) In general.--The term `safe firearm storage 
                device' means a device that is--
                            ``(i) designed and marketed for the 
                        principal purpose of denying unauthorized 
                        access to, or rendering inoperable, a firearm 
          …

Auto-Whip

Where House representatives currently stand

Built from official statements, public releases, and voting records where they exist. Members without enough evidence are marked as no position.

448 tracked

Support

446

No Position

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Support

Members whose public record points toward backing the bill.

Jason Crow

D-Colorado · District 6

Likely support

Representative Jason Crow (D-CO) lists 'Gun Violence Prevention' as a key issue on his website, suggesting he prioritizes this policy area. The Prevent Family Fire Act addresses firearm safety and suicide prevention through secure storage requirements. While the public record contains no explicit statements about this specific bill, Crow's stated commitment to gun violence prevention and his Democratic party affiliation (which generally supports such measures) suggest likely support. However, without direct evidence of his stance on this particular bill, confidence is moderate rather than high.

Prevent Family Fire Act of 2025

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Plain-Language Summary

Key Provisions

★ Why this matters

● Who this affects

Bill Text

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Prevent Family Fire Act of 2025

Legislative Progress

Plain-Language Summary

Key Provisions

★ Why this matters

● Who this affects

Bill Text

Where House representatives currently stand

Support

Opposition

No Position

Party Positions

Democratic Party

Republican Party

Take Action

Active Organizations