PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Jan 3, 2025
Prevent Family Fire Act of 2025
This bill establishes a new business tax credit on the sale of a safe firearm storage device on or before December 31, 2032.
The amount of the tax credit is 10% of the retail sales price (up to a maximum price of $400 and excluding separately stated sales tax) of a safe firearm storage device. The tax credit is allowed only on the first retail sale of a safe firearm storage device for a use other than resale or long-term lease.
The bill defines safe firearm storage device as a device that is (1) designed and marketed to deny unauthorized access to a firearm or ammunition or render such items inoperable; and (2) is secured by a combination lock, key lock, or lock based on biometric information.
People & committees
Rep. Levin, Mike [D-CA-49] · D–CA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Feb 18, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-01-03 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Prevent Family Fire Act of 2025 would give sellers a federal tax credit for qualifying firearm-storage devices sold for use in the United States. The credit would equal 10% of eligible sales receipts, up to $40 per device. Devices would have to meet locking and design requirements. If enacted, the credit would begin with tax years starting after enactment and exclude sales after December 31, 2032.
This Act may be cited as the Prevent Family Fire Act of 2025.
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.
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.
secured by a combination lock, key lock, or lock based on biometric information
This section shall not apply to sales after December 31, 2032.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The proposed credit would go to the taxpayer selling the device. It would apply to the first sale after production, manufacture, or importation for a purpose other than resale or leasing under a long-term lease.
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.
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.
Only up to $400 of receipts per device could count toward the credit, and amounts above the device's fair market value would be excluded. Separately stated state or local retail sales taxes, including District of Columbia taxes, would also be excluded when determining price.
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.
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.
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.
A qualifying device would have to be designed and marketed principally to prevent unauthorized access to a firearm or ammunition, or to make it inoperable. It would need an integrated combination, key, or biometric lock, using identifying physical information, that could not be opened when locked without the corresponding combination, key, or biometric information.
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 or ammunition, and (ii) secured by a combination lock, key lock, or lock based on biometric information which— (I) is integrated into the design of the device, and (II) once locked, is incapable of being opened without the combination, key, or biometric information, respectively.
Devices incorporated to any extent into a firearm or ammunition would not qualify. A device would also be excluded if, by the sale date, it had been subject to a mandatory Consumer Product Safety Commission recall.
The term safe firearm storage device does not include— (i) any device which is incorporated to any extent into the design of a firearm or of ammunition, or (ii) any device that, as of the date of the sale described in subsection (a), has been subject to a mandatory recall by the Consumer Product Safety Commission.
The proposal would use the firearm and ammunition definitions in title 18, section 921, while disregarding the language after “firearm silencer” in paragraph (3). Those underlying definitions are not reproduced in the supplied text.
The terms firearm and ammunition have the meanings given such terms in section 921 of title 18, United States Code (without regard to all that follows firearm silencer in paragraph (3) of such section).
The proposal would add the storage credit to the general business credit, the tax code's framework for combining business tax credits. It also includes an amendment labeled to allow the credit against the alternative minimum tax, a separate minimum-tax calculation. The supplied text does not reproduce the existing rules governing those calculations.
(b) Credit made part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus, and by adding at the end the following new paragraph: (42) the safe firearm storage credit determined under section 45BB(a).
(c) Credit allowed against AMT Section 38(c)(4)(B) of such Code is amended by redesignating clauses (x) through (xii) as clauses (xi) through (xiii), respectively, and by inserting after clause (ix) the following new clause: (x) the credit determined under section 45BB,
The Secretary would have to issue regulations to recover credit benefits claimed improperly or in excessive amounts. The Secretary could require information or registration needed for that recovery.
The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) if such credit is improperly or excessively claimed.
The Secretary may require such information or registration as the Secretary deems necessary for purposes of recapture under paragraph (1).
The Treasury Secretary would have to publish an annual report of credits allowed, broken down by state.
The Secretary of the Treasury shall make publicly available an annual report of the credits against tax allowed by reason of section 45BB (as added by this section), disaggregated by State.
The tax amendments would apply to tax years beginning after enactment. Sales after December 31, 2032, would not qualify under the new credit section.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
This section shall not apply to sales after December 31, 2032.
The supplied action snapshot, updated February 18, 2026, records introduction in the House and referral to the House Committee on Ways and Means on January 3, 2025. This snapshot does not establish subsequent legislative action or enactment.
Source snapshot updated 2026-02-18T09:05:49Z. 2025-01-03: Referred to the House Committee on Ways and Means. 2025-01-03: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-01-03. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the contents or attachment history of other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; accompanying disclosure and committee materials are absent.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception beyond the program's ordinary eligibility rules was identified in the complete supplied introduced text. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Feb 18, 2026. How PlainBill uses AI