SAFES Act
- Bill Number
- H.R. 5099
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-09-02: Referred to the House Committee on Ways and Means.
- Last Updated
- 2025-09-05T16:07:42Z
AI-Generated Summary
Purpose
The SAFES Act (Storing All Firearms Effectively and Safely Act) aims to encourage safe firearm storage by offering a financial incentive through the tax system. It provides a refundable tax credit to individuals who purchase qualifying gun safes, helping to prevent unauthorized access to firearms and ammunition.
Key Provisions
- Tax Credit Details:
- Eligible individuals can claim a refundable credit equal to 90% of the cost of qualifying gun safes purchased during the tax year.
- The credit is capped at $500 per taxpayer ($1,000 for joint filers) per year, reduced by any credits claimed in the previous six tax years (creating a lifetime limit based on that period).
- Applies to tax years starting after December 31, 2025.
- Qualifying Gun Safes:
- For tax years before January 1, 2031: Any new gun safe that secures firearms or ammunition using a combination lock, key lock, biometric (fingerprint or similar) lock, or similar mechanism, designed to prevent unauthorized access.
- For tax years after December 31, 2030: Only gun safes certified as "highly effective" in preventing unauthorized access, based on a public report from the Secretary of Health and Human Services (HHS).
- Excludes used safes; the taxpayer must be the first user.
- Privacy Protection:
- Taxpayers are not required to disclose any information about firearms they own to claim the credit.
- HHS Report:
- Within five years of enactment, HHS must publicly release a report identifying the most effective types of gun safes for preventing unauthorized access.
Significant Changes to Existing Law
- Amends the Internal Revenue Code (IRC) of 1986 by adding a new Section 36C under subpart C of part IV, subchapter A, chapter 1, creating this dedicated refundable tax credit.
- Includes conforming amendments to IRC Section 6211 (defining deficiencies for tax purposes) and the table of sections, plus an update to U.S. Code Title 31, Section 1324 (on tax refunds for federal payments).
- Introduces a time-limited broad eligibility (until 2030) followed by stricter standards based on HHS evaluation, which is a novel integration of health agency input into tax policy.
Potential Impacts
- On Citizens: Provides financial relief (up to $500–$1,000 credit) to gun owners or households, potentially increasing safe storage adoption and reducing risks like accidental shootings, thefts, or misuse by children/unauthorized persons. The refundable nature means even those with no tax liability can receive cash back.
- On Government Agencies: The Internal Revenue Service (IRS) will administer the credit, increasing workload for processing claims but with built-in privacy safeguards. HHS gains a role in evaluating product effectiveness, potentially influencing future standards without regulatory enforcement.
- On International Relations: No direct impact, as the bill focuses on domestic tax incentives for U.S. taxpayers.
Main Stakeholders Affected
- Individual Taxpayers: Primarily gun owners or those purchasing safes, who benefit from the credit but must meet eligibility rules.
- Gun Safe Manufacturers and Retailers: Likely to see increased demand due to the incentive, especially for new, compliant products.
- Government Entities: IRS (tax administration), HHS (product evaluation), and Congress (oversight of tax expenditures).
- Public Safety Advocates: Indirectly affected through potential reductions in firearm-related incidents.
Notable Legal, Constitutional, or Political Implications
- Legal: Reinforces privacy rights by explicitly prohibiting firearm ownership disclosure, aligning with Second Amendment considerations while promoting public safety. The refundable credit treats it like other incentives (e.g., for energy-efficient homes), but ties future eligibility to an HHS report, which could face challenges if seen as arbitrary without clear criteria.
- Constitutional: Supports firearm ownership by incentivizing safe storage without mandates or registries, avoiding potential Second Amendment issues related to restrictions on possession.
- Political: Introduced with bipartisan sponsorship (Democrat from Georgia and Republicans from Rhode Island and Florida), suggesting cross-aisle appeal on gun safety. As a tax expenditure, it could add to federal spending (estimated costs not specified in the bill), potentially sparking debates on budget priorities or efficacy in reducing gun violence.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Williams, Nikema [D-GA-5]
Cosponsors (2)
Rep. Amo, Gabe [D-RI-1], Rep. Moskowitz, Jared [D-FL-23]
Recent Actions
- 2025-09-02: Referred to the House Committee on Ways and Means.
- 2025-09-02: Introduced in House
- 2025-09-02: Introduced in House
Bill Versions
- Storing All Firearms Effectively and Safely Act — issued 2025-09-02 — PDF (4 pages)