SAFES Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5099 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5099 To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for certain gun safes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 2, 2025 Ms. Williams of Georgia (for herself, Mr. Amo, and Mr. Moskowitz) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for certain gun safes. 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 ``Storing All Firearms Effectively and Safely Act'' or as the ``SAFES Act''. SEC. 2. REFUNDABLE CREDIT FOR CERTAIN GUN SAFES. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 36C. CREDIT FOR …