Secure Storage Information Act of 2025

Bill Number: H.R. 1272
Origin Chamber: House
Congress: 119th Congress, Session 1
Policy Area: Taxation
Status: Introduced
Latest Action: 2025-02-12: Referred to the Committee on the Judiciary, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Last Updated: 2026-07-06T17:03:09Z

AI-Generated Summary

Purpose of the Legislation

The Secure Storage Information Act of 2025 aims to enhance firearm safety by requiring federal firearms licensees (FFLs, such as licensed dealers, importers, and manufacturers) to inform buyers about secure storage practices and by providing a tax credit to encourage the purchase of gun safes or similar secure storage devices. The goal is to reduce risks associated with unsecured firearms, such as accidental shootings, suicides, theft, and violence involving children or unauthorized users.

Key Provisions

Information Requirement for Firearm Transfers (Section 2): FFLs must provide prescribed information on secure firearms storage to any buyer (transferee) not licensed under federal law. This applies to all firearms, not just handguns. The Attorney General must issue regulations within 6 months of enactment, specifying the content, which includes:
Storing firearms unloaded, out of reach of children and unauthorized persons, and separate from ammunition.
Using locking devices to secure stored firearms.
Explaining the importance of secure storage, backed by data on risks (e.g., firearm suicides, homicides, school violence, unintentional shootings, theft) and benefits of secure storage.
Guidance on secure devices, highlighting advantages of gun safes and lock boxes over simpler trigger or cable locks.
Availability of Storage Devices (Section 3): FFLs must stock a variety of secure gun storage or safety devices in their stores, including full-size gun safes, lock boxes, lockers, gun cases, and cable or trigger locks. This expands on existing requirements for handgun sales.
Tax Credit for Gun Safes (Section 5): Individuals can claim a one-time tax credit of up to $500 against federal income tax for purchasing a "qualified gun safe." A qualified gun safe is defined as a new device (e.g., safe, gun case, lock box) bought for personal firearm storage (not resale), designed for secure, contained storage, and unlockable only by authorized users via key, combination, biometrics, or similar methods. The credit reduces the item's tax basis and prevents double-dipping with deductions. It applies to tax years starting after enactment.
Effective Dates (Section 4): Changes to firearms laws take effect 6 months after enactment; the tax credit applies immediately to new tax years.

Significant Changes to Existing Law

Expands Section 922(z) of Title 18 U.S. Code (which previously required secure devices only with handgun sales) to mandate storage information for all firearm transfers, making it unlawful for FFLs to complete a sale without providing this info.
Modifies Section 923 of Title 18 U.S. Code to require FFLs to offer a broader range of storage devices (beyond just one type), shifting from optional to mandatory availability.
Introduces a new Section 25F in the Internal Revenue Code of 1986, creating the first federal tax incentive specifically for gun storage devices, with a lifetime cap to limit total credits per taxpayer.

Potential Impacts

On Citizens: Encourages safer firearm handling, potentially lowering incidents of accidental shootings, suicides, thefts, and unauthorized access (especially by children). The tax credit could make secure storage more affordable for gun owners, promoting voluntary compliance without mandating purchases.
On Government Agencies: The Department of Justice (via the Attorney General) must develop and enforce new regulations, increasing administrative workload. The Internal Revenue Service (IRS) will handle credit claims, adding to tax processing but with a capped, targeted benefit. No direct impact on international relations, as the bill focuses on domestic firearm sales and taxation.
Broader Effects: Could reduce public health costs from firearm-related incidents, but may increase compliance burdens for small FFL businesses.

Main Stakeholders Affected

Firearm Buyers and Owners: Directly benefit from required safety education and the tax credit; must adapt to new storage practices.
Federal Firearms Licensees (FFLs): Face new obligations to provide information, stock devices, and comply with regulations, potentially raising operational costs but also creating sales opportunities for storage products.
Children, Families, and Vulnerable Groups: Indirectly protected through reduced risks of unsecured firearms.
Government Entities: Department of Justice (regulation and enforcement) and IRS (tax administration) bear implementation costs.
Firearm Manufacturers and Storage Device Sellers: May see increased demand for compliant products like safes and locks.

Notable Legal, Constitutional, or Political Implications

Legal: Introduces enforceable requirements on FFLs, with potential civil or criminal penalties for non-compliance under existing firearms laws (e.g., unlawful transfers). The Attorney General's regulations could clarify enforcement but might lead to litigation over what constitutes "adequate" information.
Constitutional: Aligns with Second Amendment rights by focusing on safety education and incentives rather than restricting firearm ownership or sales. However, it could face challenges if viewed as an undue burden on commerce or free speech (e.g., mandatory disclosures).
Political: Represents a bipartisan gun safety measure emphasizing prevention over prohibition, but may spark debate in polarized discussions on gun control. No major shifts in federal authority, though it ties criminal law (Title 18) to tax policy (Internal Revenue Code) for holistic safety promotion.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Sherrill, Mikie [D-NJ-11]

Cosponsors (5)

Rep. Williams, Nikema [D-GA-5], Rep. Brownley, Julia [D-CA-26], Rep. Stevens, Haley M. [D-MI-11], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Goldman, Daniel S. [D-NY-10]

Recent Actions

2025-02-12: Referred to the Committee on the Judiciary, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
2025-02-12: Referred to the Committee on the Judiciary, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
2025-02-12: Introduced in House
2025-02-12: Introduced in House

Bill Versions

Secure Storage Information Act of 2025 — issued 2025-02-12 — PDF (6 pages)