IMPROVE Safety for Schools Act
Summary
What This Bill Does
This bill combines several school-safety measures. It requires federally funded local educational agencies to send parents information about gun safety devices, creates a temporary federal tax credit for purchasing qualifying firearm safety devices, restricts disclosure of tax-return information related to that credit, expands school safety and de-escalation uses of education funding, supports school resource officer training, and requires a multiagency SchoolSafety.gov social media outreach effort.
Who Benefits and How
Parents with children or dependents could receive tax relief for purchasing firearm safety devices and more information about safe storage. Schools, students, and families could benefit from expanded de-escalation training, school safety specialist roles, mental health support for certain expelled students and parents, and broader federal school-safety outreach.
Who Bears the Burden and How
The federal government would lose tax revenue and take on additional administrative work across Treasury, Secret Service, Education, Homeland Security, Health and Human Services, and Justice. States and local educational agencies would face new notice, training, staffing, and service obligations.
Key Provisions
- Requires federally funded local educational agencies to notify parents about purchasing and using gun safety devices.
- Creates a 75 percent tax credit, capped at $300 and phased out by income, for qualifying firearm safety devices through 2030.
- Bars disclosure of tax-return information related to that credit except in anonymized form.
- Expands school safety uses of education funding to include de-escalation training, school safety specialists, and confidential mental health services for certain expelled students and parents.
- Supports standardized school resource officer training and requires SchoolSafety.gov social media expansion.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Combine school-safety policy changes that encourage gun-safe storage by parents, create a federal tax credit for firearm safety devices with privacy protections, and expand school safety training, services, and outreach.
Key Policy Areas
Education, Public Safety, Tax Policy
Primary Purpose
Combine school-safety policy changes that encourage gun-safe storage by parents, create a federal tax credit for firearm safety devices with privacy protections, and expand school safety training, services, and outreach.
Policy Domains
Section 2 - Parent gun-safety notices
Identified Gains
- Parents who receive information about gun safety devices
- Students in households where firearm storage may become safer
Identified Costs
- Local educational agencies required to send notices
- United States Secret Service, which must prepare guidance
Sections 3-4 - Firearm safety tax credit and privacy protections
Identified Gains
- Households with qualifying children or dependents that buy firearm safety devices
- Taxpayers claiming the credit who benefit from privacy protections
Identified Costs
- Federal Treasury
- Treasury and other federal agencies restricted from using return information related to the credit
Sections 5-7 - School safety training, services, and outreach
Identified Gains
- Students, parents, and school staff receiving expanded safety training and support
- States and local educational agencies able to use federal programs for school safety specialists and training
Identified Costs
- States and local educational agencies that must implement new services or roles
- Federal agencies responsible for outreach and coordination
Sponsors
John James
R-MI | Primary Sponsor
Legislative Progress
In CommitteeMr. James (for himself and Ms. Kaptur) introduced the following …
Referred to the Committee on Ways and Means, and in …
Introduced in House
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Households with qualifying children or dependents buying firearm safety devices, Parents with children in those schools, Students, parents, and school staff receiving expanded school safety and mental health support
Departments of Education, Homeland Security, Health and Human Services, and Justice, Federal Treasury, Internal Revenue Service and other federal agencies seeking related return information
States and local educational agencies implementing new school safety roles, training, and services, States and local educational agencies in states without standardized school resource officer training programs
Positive-direction: States and local educational agencies in states without standardized school resource officer training programs
Negative-direction: States and local educational agencies implementing new school safety roles, training, and services
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_director"
- → Director of the United States Secret Service
- "local_educational_agency"
- → A local educational agency receiving federal funds
- "taxpayer"
- → An individual with a qualifying child or dependent purchasing a firearm safety device
- "the_secretary"
- → Secretary of the Treasury
- "state"
- → A state receiving covered federal education or law-enforcement assistance
- "the_secretaries"
- → The Secretaries of Education, Homeland Security, and Health and Human Services, plus the Attorney General
- "local_educational_agency"
- → A local educational agency or school implementing school safety activities
Key Definitions
Terms defined in this bill
Has the meaning given to secure gun storage or safety device in 18 U.S.C. 921.
Instruction or guidance on communication or other techniques to stabilize or reduce the intensity of a violent or potentially violent encounter without using physical force or with reduced force.
A qualifying child or a dependent for whom a partial child tax credit is allowed for the taxable year.
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology