H.R. 1272 — Secure Storage Information Act of 2025

This section establishes the short title of the Act as the “Secure Storage Information Act of 2025.”

This section requires licensed importers, licensed manufacturers, and licensed dealers to provide secure firearms storage information to any firearm transferee who is not licensed under chapter 44 of title 18, United States Code, before selling, delivering, or transferring a firearm. It also directs the Attorney General to prescribe, by regulation within 6 months after enactment, the required storage information, including that firearms should be stored unloaded, out of the reach of children and other unauthorized persons, separately from ammunition, and secured with a locking device; a statement on the importance of secure storage with data on risks and benefits related to firearm suicide, firearm homicide and assault, school firearm violence, unintentional shootings, and theft; and guidance on the most secure storage devices, including gun safes and lock boxes compared with trigger and cable locks.

This section revises the requirements for certain Federal firearms licensees under 18 U.S.C. § 923 by requiring them to have a variety of secure gun storage or safety devices available for purchase in their stores, including full-size gun safes, lock boxes and lockers, gun cases, and cable and trigger locks, rather than only secure gun storage or safety devices generally. (Thus, the provision broadens the range of storage and safety products that covered licensees must make available for sale.)

This section delays the effective date of the amendments made by sections 2 and 3 until 6 months after the date of enactment of this Act. (Thus, the amended provisions would not take effect immediately upon enactment.)

This section establishes a new nonrefundable individual income tax credit under section 25F of the Internal Revenue Code of 1986 for amounts paid or incurred to purchase a qualified gun safe, lock box, gun case, or similar secure firearm storage device. The credit is capped at $500 per taxpayer over all taxable years, and it applies only to a device acquired for the taxpayer’s own use to store one or more firearms, not for resale, and designed to be opened only by authorized users using a key, combination, biometric credentials, or similar means. This section also requires a taxpayer to reduce the basis of the property by the amount of the credit claimed and reduces any otherwise allowable deduction for the property by the same amount, preventing a double tax benefit. The amendments apply to taxable years beginning after the date of enactment.