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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6965 Introduced in House (IH)]
<DOC>
119th CONGRESS
2d Session
H. R. 6965
To encourage local educational agencies to inform parents about gun
safety, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 7, 2026
Mr. James (for himself and Ms. Kaptur) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committees on the Judiciary, and Education and Workforce, 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
_______________________________________________________________________
A BILL
To encourage local educational agencies to inform parents about gun
safety, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Incentivize Motivated Parents with
Responsible Options for Vital Education Safety for Schools Act'' or the
``IMPROVE Safety for Schools Act''.
SEC. 2. ENCOURAGE LOCAL EDUCATIONAL AGENCIES TO INFORM PARENTS ABOUT
GUN SAFETY.
(a) In General.--The Director of the United States Secret Service
shall provide guidance to local educational agencies that receive
Federal funds on preparing a notice to advise parents on purchasing and
using a gun safety device.
(b) Contents of Guidance.--The guidance provided pursuant to
subsection (a) shall include--
(1) a proposed deadline for the local educational agency to
prepare the notice described in subsection (a);
(2) recommendations on the size of the gun safety device
that should be purchased based on the type of firearm in a
parent's possession; and
(3) information on the tax credit described in section 25G
of the Internal Revenue Code, as added by section 3.
(c) Notice Distribution.--Each local educational agency that
receives Federal funds shall submit the notice described in subsection
(a) to each parent with a child attending a school served by such local
educational agency.
(d) Definitions.--In this section:
(1) ESEA terms.--The terms ``local educational agency'' and
``parent'' have the meanings given the terms in section 8101 of
the Elementary and Secondary Education Act of 1965 (20 U.S.C.
7801).
(2) Gun safety device.--The term ``gun safety device'' has
the meaning given the term ``secure gun storage or safety
device'' in section 921 of title 18, United States Code.
SEC. 3. SECURE FIREARM CREDIT.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 25F the following new section:
``SEC. 25G. SECURE FIREARM CREDIT.
``(a) Allowance of Credit.--In the case of an individual with a
qualifying child or dependent, there shall be allowed as a credit
against the tax imposed by this chapter for the taxable year an amount
equal to 75 percent of amounts paid during such taxable year by the
taxpayer for the purchase of any firearm safety device.
``(b) Limitations.--
``(1) Credit amount.--The amount allowed as a credit under
subsection (a) for a taxpayer for a taxable year shall not
exceed $300.
``(2) Limitation based on adjusted gross income.--
``(A) In general.--The amount of the credit allowed
by subsection (a) (determined without regard to this
subsection) shall be reduced (but not below zero) by
the amount which bears the same ratio to such credit
(as so determined) as--
``(i) the excess of--
``(I) the taxpayer's adjusted gross
income for such taxable year, over
``(II) $75,000, bears to
``(ii) $5,000.
``(B) Special rules.--
``(i) Joint return or surviving spouse.--In
the case of a joint return or a surviving
spouse (as defined in section 2(a)), paragraph
(1) shall be applied by substituting `$150,000'
for `$75,000' and `$10,000' for `$5,000'.
``(ii) Head of household.--In the case of a
head of household (as defined in section 2(b)),
paragraph (1) shall be applied by substituting
`$112,500' for `$75,000' and `$7,500' for
`$5,000'.
``(c) Definitions.--For purposes of this section--
``(1) Firearm safety device.--The term `firearm safety
device' means a secure gun storage or safety device which--
``(A) is described in section 921(a)(34)(C) of
title 18, United States Code, and
``(B) bears a unique serial number.
``(2) Qualifying child or dependent.--The term `qualifying
child or dependent' means--
``(A) a qualifying child (as defined in section
24(c)), or
``(B) a dependent of the taxpayer with respect to
whom a partial credit is allowed under section 24(h)(4)
for the taxable year.
``(d) Substantiation.--
``(1) In general.--No credit shall be allowed under
subsection (a) with respect to any firearm safety device unless
the taxpayer includes the receipt or serial number of such
device with the return of tax for the taxable year.
``(2) Regulations and guidance.--The Secretary shall issue
such regulations or other guidance as the Secretary determines
necessary to carry out the purposes of this subsection,
including regulations or other guidance prohibiting inquiries
which violate the privacy of gunowners (as determined by the
Secretary), including inquiries relating to ownership of, or
types of, guns, ammunition, modifications, or accessories
stored in such device.
``(e) Termination.--No credit shall be allowed under this section
with respect to any firearm safety device acquired after December 31,
2030.''.
(b) Clerical Amendment.--The table of sections for subpart A of
part IV of subchapter A of chapter 1 of such Code is amended by
inserting after the item relating to section 25F the following new
item:
``Sec. 25G. Secure firearm credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2025.
SEC. 4. PROHIBITION ON DISCLOSURE OF CREDIT FOR PURCHASE OF FIREARM
SAFETY DEVICE TO ANY FEDERAL AGENCY.
(a) In General.--Section 6103 of the Internal Revenue Code of 1986
is amended--
(1) in subsection (i)--
(A) by inserting ``or paragraph (9)'' after
``Except as provided in paragraph (6)'' each place it
appears, and
(B) by adding at the end the following new
paragraph:
``(9) Prohibition on disclosure of return information
relating to secure firearm credit.--The Secretary shall not
disclose return information relating to the credit under
section 25G to any officer or employee of a Federal agency.'',
and
(2) by redesignating subsection (q) as subsection (r) and
by inserting after subsection (p) the following new subsection:
``(q) Prohibition on Non-Anonymized Disclosures Relating to Firearm
Safety Credit.--Notwithstanding any other provision of this section,
the Secretary shall not compile or disclose any list of return
information relating to the credit under section 25G unless such list
is in a form which cannot be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.''.
(b) Effective Date.--The amendments made by this section shall
apply to disclosures after the date of the enactment of this Act.
SEC. 5. SCHOOL AND LOCAL SAFETY ACTIONS.
(a) State Activities.--Section 4104(b)(3)(B) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7114(b)(3)(B)) is amended--
(1) by striking ``and'' at the end of clause (iii);
(2) by striking ``and'' at the end of clause (iv); and
(3) by adding at the end the following:
``(v) supporting local educational agencies
in providing de-escalation training through a
certified entity (such as Federal, State, or
local law enforcement or an entity that has
been certified by Federal, State, or local law
enforcement to provide de-escalation training)
to teachers, administrators, and other staff;
and
``(vi) establishing a school safety
specialist position (on a full-time or part-
time basis) or training a school resource
officer to fulfill the role and
responsibilities of a school safety specialist
at each local educational agency, and at each
public elementary school and secondary school,
in the State to--
``(I) serve as a liaison between
the State and Federal agencies relevant
to school safety
``(II) help identify and apply for
State and Federal grants to bolster
physical safety in schools; and
``(III) develop a relationship with
local law enforcement on best practice
to keep schools safe; and''.
(b) Definitions.--Section 4102 of the Elementary and Secondary
Education Act of 1965 (20 U.S.C. 7112) is amended by adding at the end
the following:
``(9) De-escalation training.--The term `de-escalation
training' means instruction or guidance on the use of
communication or other techniques during a violent, or
potentially violent, encounter to stabilize, slow, or reduce
the intensity of such an encounter without using physical force
or with a reduction in force.''.
(c) Required Services.--Section 8561(b) of the Elementary and
Secondary Education Act of 1965 (20 U.S.C. 7961(b)) is amended by
adding at the end the following:
``(4) Services.--In addition to the requirements of
paragraph (1), each State receiving Federal funds under any
title of this Act shall, in the case of a student expelled from
school pursuant to paragraph (1), provide confidential mental
health services by telephone or virtually for such student and
the parents of such student if the parents do not have the
financial means to provide such services for the student.''.
SEC. 6. ELIGIBILITY FOR STANDARDIZED TRAINING FOR SCHOOL RESOURCE
OFFICERS.
(a) Sense of Congress.--It is the sense of Congress that any State
that receives Federal assistance for law enforcement programs to assist
local jurisdictions should develop a standardized training program for
school resource officers, the requirements of which should be
determined by the Governor of a State and a State law enforcement
agency.
(b) Use of Funds.--Section 1701 of the Omnibus Crime Control and
Safe Streets Act of 1968 (34 U.S.C. 10381) is amended--
(1) by redesignating paragraphs (23) and (24) as paragraphs
(24) and (25), respectively;
(2) in paragraph (24), as so redesignated, by striking
``(22)'' and inserting ``(23)''; and
(3) by inserting after paragraph (22) the following:
``(23) to provide for the implementation of a standardized
training program for school resource officers, the requirements
of which shall be determined by the Governor of a State and a
State law enforcement agency for local educational agencies in
any State that does not have a standardized training
program;''.
SEC. 7. SOCIAL MEDIA OUTREACH.
(a) Requirement.--Not later than 180 days after the date of the
enactment of this Act, the Secretary of Education, the Secretary of
Homeland Security, the Secretary of Health and Human Services, and the
Attorney General shall, with respect to the social media of presence of
SchoolSafety.gov--
(1) expand such social media presence to Facebook,
Snapchat, YouTube, Discord, and Instagram, and other social
media platforms determined to be appropriate by the
Secretaries; and
(2) include the information provided in the guidance used
by local educational agencies to prepare notices pursuant to
section 2(a).
(b) Secretaries Defined.--In this section, the term ``Secretaries''
means the Secretary of Education, the Secretary of Homeland Security,
the Secretary of Health and Human Services, and the Attorney General.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Workforce, 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.
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Workforce, 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.
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Education and Workforce, 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.
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