,i #aaith ,,congress #b;d ,session ,h4 ,r4 #fife ,,in ,,the ,,house ,,of ,,representatives ,january #g1 #bjbf,mr4 ,james 7for himself and ,ms4 ,kaptur7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committees on the ,judiciary1 and ,education and ,workforce1 for a period to be subsequently determined by the ,speaker1 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 safety1 and for other purposes4 #a4 ,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 ,act4 #b4 ,encourage local educational agencies to inform parents about gun safety 7a7 ,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 device4 7b7 ,contents of guidance ,the guidance provided pursuant to subsection 7a7 shall include-- 7#a7 a proposed deadline for the local educational agency to prepare the notice described in subsection 7a72 7#b7 recommendations on the size of the gun safety device that should be purchased based on the type of firearm in a parent's possession2 and 7#c7 information on the tax credit described in section #be;,g of the ,internal ,revenue ,code1 as added by section #c4 7c7 ,notice distribution ,each local educational agency that receives ,federal funds shall submit the notice described in subsection 7a7 to each parent with a child attending a school served by such local educational agency4 7d7 ,definitions ,in this section3 7#a7 ,,esea terms ,the terms local educational agency and parent have the meanings given the terms in section #haja of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #ghja74 7#b7 ,gun safety device ,the term gun safety device has the meaning given the term secure gun storage or safety device in section #iba of title #ah1 ,united ,states ,code4 #c4 ,secure firearm credit 7a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #be;,f the following new section3 #be;,g4 ,secure firearm credit 7a7 ,allowance of credit ,in the case of an individual with a qualifying child or dependent1 there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to #ge percent of amounts paid during such taxable year by the taxpayer for the purchase of any firearm safety device4 7b7 ,limitations 7#a7 ,credit amount ,the amount allowed as a credit under subsection 7a7 for a taxpayer for a taxable year shall not exceed #cjj4 7#b7 ,limitation based on adjusted gross income 7,a7 ,in general ,the amount of the credit allowed by subsection 7a7 7determined without regard to this subsection7 shall be reduced 7but not below zero7 by the amount which bears the same ratio to such credit 7as so determined7 as-- 7i7 the excess of-- 7,i7 the taxpayer's adjusted gross income for such taxable year1 over 7,,ii7 #ge1jjj1 bears to 7ii7 #e1jjj4 7,b7 ,special rules 7i7 ,joint return or surviving spouse ,in the case of a joint return or a surviving spouse 7as defined in section #b7;a771 paragraph 7#a7 shall be applied by substituting #aej1jjj for #ge1jjj and #aj1jjj for #e1jjj4 7ii7 ,head of household ,in the case of a head of household 7as defined in section #b7;b771 paragraph 7#a7 shall be applied by substituting #aab1ejj for #ge1jjj and #g1ejj for #e1jjj4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,firearm safety device ,the term firearm safety device means a secure gun storage or safety device which-- 7,a7 is described in section #iba7;a77#cd77;,c7 of title #ah1 ,united ,states ,code1 and 7,b7 bears a unique serial number4 7#b7 ,qualifying child or dependent ,the term qualifying child or dependent means-- 7,a7 a qualifying child 7as defined in section #bd7;c771 or 7,b7 a dependent of the taxpayer with respect to whom a partial credit is allowed under section #bd7;h77#d7 for the taxable year4 7d7 ,substantiation 7#a7 ,in general ,no credit shall be allowed under subsection 7a7 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 year4 7#b7 ,regulations and guidance ,the ,secretary shall issue such regulations or other guidance as the ,secretary determines necessary to carry out the purposes of this subsection1 including regulations or other guidance prohibiting inquiries which violate the privacy of gunowners 7as determined by the ,secretary71 including inquiries relating to ownership of1 or types of1 guns1 ammunition1 modifications1 or accessories stored in such device4 7e7 ,termination ,no credit shall be allowed under this section with respect to any firearm safety device acquired after ,december #ca1 #bjcj4 4 7b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a of such ,code is amended by inserting after the item relating to section #be;,f the following new item3 ,sec4 #be;,g4 ,secure firearm credit4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjbe4 #d4 ,prohibition on disclosure of credit for purchase of firearm safety device to any ,federal ,agency 7a7 ,in general ,section #fajc of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 in subsection 7i7-- 7,a7 by inserting or paragraph 7#i7 after ,except as provided in paragraph 7#f7 each place it appears1 and 7,b7 by adding at the end the following new paragraph3 7#i7 ,prohibition on disclosure of return information relating to secure firearm credit ,the ,secretary shall not disclose return information relating to the credit under section #be;,g to any officer or employee of a ,federal agency4 1 and 7#b7 by redesignating subsection 7q7 as subsection 7r7 and by inserting after subsection 7p7 the following new subsection3 7q7 ,prohibition on non-,anonymized disclosures relating to firearm safety credit ,notwithstanding any other provision of this section1 the ,secretary shall not compile or disclose any list of return information relating to the credit under section #be;,g unless such list is in a form which cannot be associated with1 or otherwise identify1 directly or indirectly1 a particular taxpayer4 4 7b7 ,effective date ,the amendments made by this section shall apply to disclosures after the date of the enactment of this ,act4 #e4 ,school and local safety actions 7a7 ,state activities ,section #dajd7;b77#c77;,b7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gaad7;b77#c77;,b77 is amended-- 7#a7 by striking and at the end of clause 7iii72 7#b7 by striking and at the end of clause 7iv72 and 7#c7 by adding at the end the following3 7v7 supporting local educational agencies in providing de-escalation training through a certified entity 7such as ,federal1 ,state1 or local law enforcement or an entity that has been certified by ,federal1 ,state1 or local law enforcement to provide de-escalation training7 to teachers1 administrators1 and other staff2 and 7vi7 establishing a school safety specialist position 7on a full-time or part-time basis7 or training a school resource officer to fulfill the role and responsibilities of a school safety specialist at each local educational agency1 and at each public elementary school and secondary school1 in the ,state to-- 7,i7 serve as a liaison between the ,state and ,federal agencies relevant to school safety 7,,ii7 help identify and apply for ,state and ,federal grants to bolster physical safety in schools2 and 7,,iii7 develop a relationship with local law enforcement on best practice to keep schools safe2 and 4 7b7 ,definitions ,section #dajb of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gaab7 is amended by adding at the end the following3 7#i7 ,de-escalation training ,the term de-escalation training means instruction or guidance on the use of communication or other techniques during a violent1 or potentially violent1 encounter to stabilize1 slow1 or reduce the intensity of such an encounter without using physical force or with a reduction in force4 4 7c7 ,required services ,section #hefa7;b7 of the ,elementary and ,secondary ,education ,act of #aife 7#bj ,u4,s4,c4 #gifa7;b77 is amended by adding at the end the following3 7#d7 ,services ,in addition to the requirements of paragraph 7#a71 each ,state receiving ,federal funds under any title of this ,act shall1 in the case of a student expelled from school pursuant to paragraph 7#a71 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 student4 4 #f4 ,eligibility for standardized training for school resource officers 7a7 ,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 officers1 the requirements of which should be determined by the ,governor of a ,state and a ,state law enforcement agency4 7b7 ,use of funds ,section #agja of the ,omnibus ,crime ,control and ,safe ,streets ,act of #aifh 7#cd ,u4,s4,c4 #ajcha7 is amended-- 7#a7 by redesignating paragraphs 7#bc7 and 7#bd7 as paragraphs 7#bd7 and 7#be71 respectively2 7#b7 in paragraph 7#bd71 as so redesignated1 by striking 7#bb7 and inserting 7#bc72 and 7#c7 by inserting after paragraph 7#bb7 the following3 7#bc7 to provide for the implementation of a standardized training program for school resource officers1 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 program2 4 #g4 ,social media outreach 7a7 ,requirement ,not later than #ahj days after the date of the enactment of this ,act1 the ,secretary of ,education1 the ,secretary of ,homeland ,security1 the ,secretary of ,health and ,human ,services1 and the ,attorney ,general shall1 with respect to the social media of presence of ,school,safety4gov-- 7#a7 expand such social media presence to ,facebook1 ,snapchat1 ,you,tube1 ,discord1 and ,instagram1 and other social media platforms determined to be appropriate by the ,secretaries2 and 7#b7 include the information provided in the guidance used by local educational agencies to prepare notices pursuant to section #b7;a74 7b7 ,secretaries defined ,in this section1 the term ,secretaries means the ,secretary of ,education1 the ,secretary of ,homeland ,security1 the ,secretary of ,health and ,human ,services1 and the ,attorney ,general4