,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #fife  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #g1 #bjbf,mr4 
,james 7= himself & ,ms4 ,kaptur7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committees on !          
,judici>y1 & ,education & ,work=ce1 = a 
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to      
enc\rage local educational ag5cies to   
in=m p>5ts ab\t gun safety1 & = o!r     
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,inc5tivize ,motivat$      
,p>5ts ) ,responsible ,options = ,vital 
,education ,safety = ,s*ools ,act or !  
,,improve ,safety = ,s*ools ,act4  #b4  
,enc\rage local educational ag5cies to  
in=m p>5ts ab\t gun safety  7a7 ,9 g5]al
 ,! ,director ( ! ,unit$ ,/ates ,secret 
,s]vice %all provide guidance to local  
educational ag5cies t receive ,f$]al    
funds on prep>+ a notice to advise p>5ts

 on pur*as+ & us+ a gun safety device4  
7b7 ,cont5ts ( guidance ,! guidance     
provid$ pursuant to subsection 7a7 %all 
include-- 7#a7 a propos$ deadl9e = !    
local educational ag5cy to prep>e !     
notice describ$ 9 subsection 7a72  7#b7 
recomm5dations on ! size ( ! gun safety 
device t %\ld be pur*as$ bas$ on ! type 
( fire>m 9 a p>5t's possession2 &  7#c7 
in=mation on ! tax cr$it describ$ 9     
section #be;,g ( ! ,int]nal ,rev5ue     
,code1 z add$ by section #c4  7c7       
,notice di/ribution ,ea* local          
educational ag5cy t receives ,f$]al     
funds %all submit ! notice describ$ 9   
subsection 7a7 to ea* p>5t ) a *ild     
att5d+ a s*ool s]v$ by su* local        
educational ag5cy4  7d7 ,def9itions ,9  
?is section3  7#a7 ,,esea t]ms ,! t]ms  
local educational ag5cy & p>5t h !      
mean+s giv5 ! t]ms 9 section #haja ( !  
,elem5t>y & ,second>y ,education ,act ( 
#aife 7#bj ,u4,s4,c4 #ghja74  7#b7 ,gun 
safety device ,! t]m gun safety device  
has ! mean+ giv5 ! t]m secure gun /orage

 or safety device 9 section #iba ( title
 #ah1 ,unit$ ,/ates ,code4  #c4 ,secure 
fire>m cr$it  7a7 ,9 g5]al ,subp>t ,a ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #be;,f ! foll[+  
new section3  #be;,g4 ,secure fire>m    
cr$it  7a7 ,all[ance ( cr$it ,9 ! case (
 an individual ) a qualify+ *ild or     
dep5d5t1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to #ge p]c5t 
( am\nts paid dur+ su* taxable ye> by ! 
taxpay] = ! pur*ase ( any fire>m safety 
device4  7b7 ,limitations  7#a7 ,cr$it  
am\nt ,! am\nt all[$ z a cr$it "u       
subsection 7a7 = a taxpay] = a taxable  
ye> %all n exce$ #cjj4  7#b7 ,limitation
 bas$ on adju/$ gross income  7,a7 ,9   
g5]al ,! am\nt ( ! cr$it all[$ by       
subsection 7a7 7det]m9$ )\t reg>d to ?is
 subsection7 %all be r$uc$ 7b n bel[    
z]o7 by ! am\nt :i* be>s ! same ratio to
 su* cr$it 7z s det]m9$7 z--  7i7 !     
excess (-- 7,i7 ! taxpay]'s adju/$ gross

 income = su* taxable ye>1 ov]  7,,ii7  
#ge1jjj1 be>s to  7ii7 #e1jjj4  7,b7    
,special rules  7i7 ,jo9t return or     
surviv+ sp\se ,9 ! case ( a jo9t return 
or a surviv+ sp\se 7z def9$ 9 section   
#b7;a771 p>agraph 7#a7 %all be appli$ by
 sub/itut+ #aej1jjj = #ge1jjj & #aj1jjj 
= #e1jjj4  7ii7 ,head ( h\sehold ,9 !   
case ( a head ( h\sehold 7z def9$ 9     
section #b7;b771 p>agraph 7#a7 %all be  
appli$ by sub/itut+ #aab1ejj = #ge1jjj &
 #g1ejj = #e1jjj4  7c7 ,def9itions ,=   
purposes ( ?is section-- 7#a7 ,fire>m   
safety device ,! t]m fire>m safety      
device means a secure gun /orage or     
safety device :i*--  7,a7 is describ$ 9 
section #iba7;a77#cd77;,c7 ( title #ah1 
,unit$ ,/ates ,code1 &  7,b7 be>s a     
unique s]ial numb]4  7#b7 ,qualify+ *ild
 or dep5d5t ,! t]m qualify+ *ild or     
dep5d5t means-- 7,a7 a qualify+ *ild 7z 
def9$ 9 section #bd7;c771 or  7,b7 a    
dep5d5t ( ! taxpay] ) respect to :om a  
p>tial cr$it is all[$ "u section        
#bd7;h77#d7 = ! taxable ye>4  7d7       

,sub/antiation  7#a7 ,9 g5]al ,no cr$it 
%all be all[$ "u subsection 7a7 )       
respect to any fire>m safety device     
unless ! taxpay] includes ! receipt or  
s]ial numb] ( su* device ) ! return (   
tax = ! taxable ye>4  7#b7 ,regulations 
& guidance ,! ,secret>y %all issue su*  
regulations or o!r guidance z !         
,secret>y det]m9es necess>y to c>ry out 
! purposes ( ?is subsection1 includ+    
regulations or o!r guidance prohibit+   
inquiries :i* violate ! privacy (       
gun[n]s 7z det]m9$ by ! ,secret>y71     
includ+ inquiries relat+ to own]%ip (1  
or types (1 guns1 ammunition1           
modifications1 or accessories /or$ 9 su*
 device4  7e7 ,t]m9ation ,no cr$it %all 
be all[$ "u ?is section ) respect to any
 fire>m safety device acquir$ aft]      
,decemb] #ca1 #bjcj4  4  7b7 ,cl]ical   
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #be;,f ! foll[+ new   
item3  ,sec4 #be;,g4 ,secure fire>m     

cr$it4  4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbe4  #d4 ,prohibition on        
disclosure ( cr$it = pur*ase ( fire>m   
safety device to any ,f$]al ,ag5cy  7a7 
,9 g5]al ,section #fajc ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$-- 7#a7 9 
subsection 7i7--  7,a7 by ins]t+ or     
p>agraph 7#i7 aft] ,except z provid$ 9  
p>agraph 7#f7 ea* place x appe>s1 &     
7,b7 by add+ at ! end ! foll[+ new      
p>agraph3  7#i7 ,prohibition on         
disclosure ( return in=mation relat+ to 
secure fire>m cr$it ,! ,secret>y %all n 
disclose return in=mation relat+ to !   
cr$it "u section #be;,g to any (fic] or 
employee ( a ,f$]al ag5cy4  1 &  7#b7 by
 r$esignat+ subsection 7q7 z subsection 
7r7 & by ins]t+ aft] subsection 7p7 !   
foll[+ new subsection3  7q7 ,prohibition
 on non-,anonymiz$ disclosures relat+ to
 fire>m safety cr$it ,not)/&+ any o!r   
provision ( ?is section1 ! ,secret>y    
%all n compile or disclose any li/ (    

return in=mation relat+ to ! cr$it "u   
section #be;,g unless su* li/ is 9 a =m 
:i* _c be associat$ )1 or o!rwise       
id5tify1 directly or indirectly1 a      
p>ticul> taxpay]4  4  7b7 ,effective    
date ,! am5dm5ts made by ?is section    
%all apply to disclosures aft] ! date ( 
! enactm5t ( ?is ,act4  #e4 ,s*ool &    
local safety actions  7a7 ,/ate         
activities ,section #dajd7;b77#c77;,b7 (
 ! ,elem5t>y & ,second>y ,education ,act
 ( #aife 7#bj ,u4,s4,c4                 
#gaad7;b77#c77;,b77 is am5d$-- 7#a7 by  
/rik+ & at ! end ( clause 7iii72  7#b7  
by /rik+ & at ! end ( clause 7iv72 &    
7#c7 by add+ at ! end ! foll[+3  7v7    
support+ local educational ag5cies 9    
provid+ de-escalation tra9+ ?r\gh a     
c]tifi$ entity 7su* z ,f$]al1 ,/ate1 or 
local law en=cem5t or an entity t has   
be5 c]tifi$ by ,f$]al1 ,/ate1 or local  
law en=cem5t to provide de-escalation   
tra9+7 to tea*]s1 adm9i/rators1 & o!r   
/aff2 &  7vi7 e/abli%+ a s*ool safety   
speciali/ position 7on a full-"t or     

"p-"t basis7 or tra9+ a s*ool res\rce   
(fic] to fulfill ! role &               
responsibilities ( a s*ool safety       
speciali/ at ea* local educational      
ag5cy1 & at ea* public elem5t>y s*ool & 
second>y s*ool1 9 ! ,/ate to--  7,i7    
s]ve z a liaison betwe5 ! ,/ate & ,f$]al
 ag5cies relevant to s*ool safety       
7,,ii7 help id5tify & apply = ,/ate &   
,f$]al grants to bol/] physical safety 9
 s*ools2 &  7,,iii7 develop a           
relation%ip ) local law en=cem5t on be/ 
practice to keep s*ools safe2 &  4  7b7 
,def9itions ,section #dajb ( ! ,elem5t>y
 & ,second>y ,education ,act ( #aife    
7#bj ,u4,s4,c4 #gaab7 is am5d$ by add+  
at ! end ! foll[+3  7#i7 ,de-escalation 
tra9+ ,! t]m de-escalation tra9+ means  
in/ruction or guidance on ! use (       
communication or o!r te*niques dur+ a   
viol5t1 or pot5tially viol5t1 enc\nt] to
 /abilize1 sl[1 or r$uce ! int5sity (   
su* an enc\nt] )\t us+ physical =ce or )
 a r$uction 9 =ce4  4  7c7 ,requir$     
s]vices ,section #hefa7;b7 ( ! ,elem5t>y

 & ,second>y ,education ,act ( #aife    
7#bj ,u4,s4,c4 #gifa7;b77 is am5d$ by   
add+ at ! end ! foll[+3  7#d7 ,s]vices  
,9 addition to ! requirem5ts ( p>agraph 
7#a71 ea* ,/ate receiv+ ,f$]al funds "u 
any title ( ?is ,act %all1 9 ! case ( a 
/ud5t expell$ f s*ool pursuant to       
p>agraph 7#a71 provide confid5tial m5tal
 heal? s]vices by telephone or virtually
 = su* /ud5t & ! p>5ts ( su* /ud5t if ! 
p>5ts d n h ! f9ancial means to provide 
su* s]vices = ! /ud5t4  4  #f4          
,eligibility = /&>diz$ tra9+ = s*ool    
res\rce (fic]s  7a7 ,s5se ( ,congress ,x
 is ! s5se ( ,congress t any ,/ate t    
receives ,f$]al assi/ance = law en=cem5t
 programs to assi/ local jurisdictions  
%\ld develop a /&>diz$ tra9+ program =  
s*ool res\rce (fic]s1 ! requirem5ts (   
:i* %\ld be det]m9$ by ! ,gov]nor ( a   
,/ate & a ,/ate law en=cem5t ag5cy4  7b7
 ,use ( funds ,section #agja ( !        
,omnibus ,crime ,control & ,safe ,/reets
 ,act ( #aifh 7#cd ,u4,s4,c4 #ajcha7 is 
am5d$-- 7#a7 by r$esignat+ p>agraphs    

7#bc7 & 7#bd7 z p>agraphs 7#bd7 & 7#be71
 respectively2  7#b7 9 p>agraph 7#bd71 z
 s r$esignat$1 by /rik+ 7#bb7 & ins]t+  
7#bc72 &  7#c7 by ins]t+ aft] p>agraph  
7#bb7 ! foll[+3  7#bc7 to provide = !   
implem5tation ( a /&>diz$ tra9+ program 
= s*ool res\rce (fic]s1 ! requirem5ts ( 
:i* %all be det]m9$ by ! ,gov]nor ( a   
,/ate & a ,/ate law en=cem5t ag5cy =    
local educational ag5cies 9 any ,/ate t 
does n h a /&>diz$ tra9+ program2  4    
#g4 ,social m$ia outrea*  7a7           
,requirem5t ,n lat] ?an #ahj days aft] !
 date ( ! enactm5t ( ?is ,act1 !        
,secret>y ( ,education1 ! ,secret>y (   
,homel& ,security1 ! ,secret>y ( ,heal? 
& ,human ,s]vices1 & ! ,attorney ,g5]al 
%all1 ) respect to ! social m$ia (      
pres5ce ( ,school,safety4gov--  7#a7    
exp& su* social m$ia pres5ce to         
,facebook1 ,snap*at1 ,you,tube1         
,discord1 & ,in/agram1 & o!r social m$ia
 plat=ms det]m9$ to be appropriate by ! 
,secret>ies2 &  7#b7 include ! in=mation
 provid$ 9 ! guidance us$ by local      

educational ag5cies to prep>e notices   
pursuant to section #b7;a74  7b7        
,secret>ies def9$ ,9 ?is section1 ! t]m 
,secret>ies means ! ,secret>y (         
,education1 ! ,secret>y ( ,homel&       
,security1 ! ,secret>y ( ,heal? & ,human
 ,s]vices1 & ! ,attorney ,g5]al4