Bill · H.R. 5099· House(119-HR-5099)
SAFES Act
- Introduced
- 9/2/2025
- Last activity
- 9/2/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Nikema Williams
- Cosponsors
- - 2 - 0
- Introduced
- In Committee
What this bill would do
The "Storing All Firearms Effectively and Safely Act" or "SAFES Act" amends the Internal Revenue Code of 1986 to create a refundable tax credit for gun safes. Individuals can receive a credit equal to 90 percent of the cost of a gun safe, subject to certain limits. For years beginning before January 1, 2031, any gun safe qualifies. After December 31, 2030, only safes determined by the Secretary of Health and Human Services to be highly effective in preventing unauthorized access qualify. The credit is limited to $500 for individuals or $1,000 for joint returns over a six-year period.
Yes· 3 of 41
Would gun owners be better off under this?+7
Significantly reduces the cost of gun safes while protecting ownership privacy.
Would households on low incomes be better off under this?+6
The refundable nature of the credit ensures low-income individuals can benefit even without high tax liability.
Would children be better off under this?+5
Indirectly protects children by incentivizing the secure storage of firearms.
The opposite· 3 of 4
Does this give the government more power to monitor people inside the country?-2
Actually decreases potential surveillance by prohibiting the government from collecting firearm ownership data as a condition of the credit.
Does this reduce what the federal government owes?-1
The creation of a new refundable tax credit increases government spending/reduces tax revenue.
Does this reduce what the federal government spends?-1
The bill creates a new expenditure via the refundable tax credit.
Who it would affect, and how
Potential Positive Impacts for People
-
Financial Assistance for Safety Equipment: Taxpayers can receive a refundable credit for 90 percent of the cost of a gun safe, which reduces the expense of buying devices designed to deny unauthorized access to firearms or ammunition (Section 2, SEC. 36C(a)).
-
Protection of Private Information: Taxpayers do not have to provide any information about the firearms they own to receive the tax credit (Section 2, SEC. 36C(d)).
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Guidance on Effective Safety: The Secretary of Health and Human Services will provide a public report identifying which types of gun safes are highly effective at preventing unauthorized access (Section 3).
Potential Negative Impacts for People
-
Spending Limits: The credit is capped at $500 for individuals or $1,000 for joint returns over six preceding taxable years, meaning taxpayers cannot recover the full cost of more expensive safes (Section 2, SEC. 36C(b)).
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Exclusion of Used Equipment: People who purchase used gun safes are not eligible for the credit, as the original use of the property must begin with the taxpayer (Section 2, SEC. 36C(c)(2)).
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Future Restrictions on Eligible Safes: After December 31, 2030, the credit will only apply to specific types of safes deemed highly effective by the Secretary of Health and Human Services, potentially disqualifying some gun safes (Section 2, SEC. 36C(a)(2)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Gun Owners+7Good For Low Income Households+6Good For Children+5Good For Middle Class Households+5Good For Business Owners+3Good For High Income Households+3Good For African Americans+2Good For Asian Americans+2Good For Billionaires+2Good For Farmers+2Good For High Net Worth Individuals+2Good For Hispanic Americans+2Good For Immigrants+2Good For L G B T Q Community+2Good For Men+2Good For Middle Aged+2Good For Native Americans+2Good For People With Disabilities+2Good For Retirees+2Good For Rural Residents+2Good For Seniors+2Good For Students+2Good For Ultra High Net Worth Individuals+2Good For Union Workers+2Good For Urban Residents+2Good For Veterans+2Good For White Americans+2Good For Women+2Good For Young Adults+2
- Governance And Ideology
- Improves Privacy Rights+4Improves Government Transparency+2Increases Federal Power+1
- Social Issues And Justice
- Improves Gun Control Measures+4Improves Second Amendment Protections+2Improves Poverty Reduction+1
- Economy And Finance
- Improves Consumer Protection+2Reduces Middle Class Taxes+2Improves Economic Growth+1Improves Small Business Support+1Increases Job Creation+1Improves Fiscal Responsibility-1Reduces Government Spending-1Reduces National Debt-1
- Education And Technology
- Improves Data Privacy+3
- National Security And Foreign Policy
- Increases Domestic Surveillance-2
- 9/2/2025
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
Gabe AmoDemocrat · Rhode Island
Jared MoskowitzDemocrat · Florida