HR8619-119

What This Bill Does

The Kimberly Vaughan Firearm Safe Storage Act directs the Attorney General to establish voluntary safe firearm storage best practices for public education within 180 days after enactment. The Attorney General must provide at least 90 days of public notice and an opportunity for interested parties to be heard before establishing the best practices. The guidance must address preventing firearm loss, theft, and other unauthorized access in businesses, vehicles, private homes, off-site storage facilities, and any other place the Attorney General considers appropriate. Within one year after enactment, the Attorney General must publish the best practices in print and on a public website, review them, and update them at least annually.

The bill adds a firearm packaging notice requirement. Beginning January 1, 2029, licensed firearm manufacturers and licensed importers that serialize at least 250 firearms annually must provide a clear and conspicuous written notice with each handgun, rifle, or shotgun they manufacture or import. The notice must be attached or adhered to, or appear on or within packaging, and must state "SAFE STORAGE SAVES LIVES" followed by the address of the Attorney General's public safe-storage website. The bill also expands the existing federal safe-storage-device requirement for firearm sales by replacing references to handguns with handguns, rifles, and shotguns, effective 180 days after enactment.

The bill authorizes a Safe Firearm Storage Assistance grant program. The Attorney General may award grants to states and Indian Tribes to develop, implement, and evaluate programs that acquire and distribute safe firearm storage devices to the public. A safe firearm storage device must be designed and marketed to deny unauthorized access to, or render inoperable, a firearm or ammunition, and must be secured by a combination lock, key lock, or biometric lock. Grant applicants must submit required information and, where practicable, identify state, local, Tribal, and private matching or supplemental funds. Grant recipients must report annually to the Attorney General on amounts distributed to each local or Tribal assistance program and the number of devices distributed. Beginning 13 months after the first grants are awarded, the Attorney General must report annually to Congress on grant recipients, funds awarded, and recipient-reported distribution data. The bill authorizes $10 million for each fiscal year from 2027 through 2037, available until expended. At least 75 percent of grant funds must be used to create or support assistance programs, and up to 25 percent may go to nonprofit partners that work with local governments to purchase and distribute devices.

The bill creates a new Internal Revenue Code section 45BB safe firearm storage credit. The credit equals 10 percent of amounts received from the first retail sale of a safe firearm storage device for use in the United States, with no more than $400 taken into account for a device. If the device is sold with other property, only the value attributable to the safe firearm storage device counts. The credit applies to devices designed and marketed to prevent unauthorized access to, or render inoperable, a firearm or ammunition and secured by combination, key, or biometric lock. It excludes devices incorporated into firearms or ammunition and devices subject to a Consumer Product Safety Commission mandatory recall as of the sale date. The credit does not apply to sales after December 31, 2035. The Secretary of the Treasury must publish an annual state-by-state report of total section 45BB credits for taxable years ending in the preceding calendar year. The tax amendments apply to taxable years beginning after enactment.

Who Benefits and How

Firearm owners, households, businesses, vehicle owners, and off-site storage users benefit from public guidance on preventing firearm loss, theft, and unauthorized access. Firearm purchasers benefit from packaging notices pointing them to safe-storage guidance and from expanded safe-storage-device availability for handguns, rifles, and shotguns. States, Indian Tribes, local governments, and nonprofit partners benefit from grant funding to acquire and distribute safe storage devices. Safe firearm storage device sellers benefit from the 10 percent tax credit, and consumers may benefit from increased device availability and lower effective prices. Congress and the public benefit from annual grant and tax-credit reporting.

Who Bears the Burden and How

The Attorney General bears administrative burden from establishing, publishing, reviewing, and annually updating best practices; running the grant program; collecting recipient reports; and reporting annually to Congress. Licensed firearm manufacturers and importers that serialize at least 250 firearms per year bear packaging-notice compliance duties. States and Indian Tribes that receive grants must submit applications, identify supplemental funds when practicable, manage local or Tribal program distributions, and report annually. The Secretary of the Treasury and IRS must administer the new credit and publish annual state-level credit totals. Federal taxpayers bear costs from the $10 million annual authorization and the revenue loss from the credit.

Key Provisions

• Directs the Attorney General to establish voluntary safe firearm storage best practices after notice and hearing, publish them within one year, and update them annually.
• Requires large licensed firearm manufacturers and importers to include a clear "SAFE STORAGE SAVES LIVES" notice and federal website address with each handgun, rifle, or shotgun beginning January 1, 2029.
• Expands federal safe-storage-device sale requirements from handguns to handguns, rifles, and shotguns 180 days after enactment.
• Authorizes Safe Firearm Storage Assistance grants to states and Indian Tribes for local or Tribal programs that acquire and distribute safe storage devices.
• Authorizes $10 million per fiscal year for 2027 through 2037, requires at least 75 percent of grant funds for assistance programs, and allows up to 25 percent for nonprofit partners.
• Creates a 10 percent safe firearm storage device tax credit, caps the amount taken into account at $400 per device, excludes recalled or built-in devices, and terminates the credit after December 31, 2035.
• Requires annual Attorney General reports to Congress on grant awards and device distribution data and annual Treasury reports by state on section 45BB credits.
• Preserves the remainder of the Act if a provision or application is held invalid.