School Safety Bill Offers 75% Tax Credit for Gun Safety Devices, Mandates De-escalation Training

The “IMPROVE Safety for Schools Act” is a bill that tackles school safety from a few different angles: incentivizing secure firearm storage at home, adding new safety requirements for schools, and creating some interesting privacy rules around the whole thing.

The Secure Storage Subsidy: Tax Credit Math

Starting in 2026, if you buy a qualifying gun safety device—think secure storage or a safety lock with a serial number—you could get a solid chunk of that money back on your federal taxes. The bill creates a new federal income tax credit (Section 3) that covers 75% of the purchase price, up to a maximum credit of $300 per year. The catch? You must have a qualifying child or dependent to claim it.

This is a straight-up financial incentive to keep guns locked up, which is a big deal for parents. If a quality safe costs $400, you could get the full $300 credit back. However, this credit starts to disappear for higher earners. For single filers, the phase-out begins at $75,000 in adjusted gross income (AGI); for married couples filing jointly, it starts at $150,000. So, if you’re pulling in six figures, your benefit might be significantly reduced or gone, meaning the full subsidy is really aimed at middle- and lower-income households.

School Districts Become Gun Safety Messengers

Beyond the tax credit, the bill mandates that federally funded local school districts (LEAs) must get involved in promoting secure storage (Section 2). The U.S. Secret Service Director is tasked with creating guidance for these districts on how to prepare a notice for parents. This notice must advise parents on purchasing and using a gun safety device, even including recommendations on the size of the device based on the type of firearm owned. Every LEA receiving federal funds must then submit this notice to every parent with a child in the district.

This provision effectively turns school districts into liaisons for federal gun safety messaging. While the goal is clear—getting the message out—it adds a new administrative layer and potential political friction point for local schools, who now have a federal mandate to distribute materials created with Secret Service input.

New Mandates for School Staff and Expelled Students

The bill also requires states to step up their school safety game (Section 5). States must now support LEAs in providing certified de-escalation training for teachers and administrators. This training focuses on using communication techniques to stabilize or slow down a potentially violent encounter without resorting to physical force. This is a practical win for teachers, giving them better tools to manage conflicts before they escalate.

States must also mandate the creation of a School Safety Specialist role in every LEA and public school. This specialist will be the go-to person for school safety grants, liaising with state and federal agencies, and coordinating with local law enforcement. For a busy principal, having a dedicated specialist to navigate the complex world of federal grants and safety protocols could be a huge relief.

In a noteworthy addition, the bill requires states to provide confidential mental health services—via telephone or virtually—for any student who is expelled, along with their parents, if the family lacks the financial means to pay for it. This acknowledges that expulsions often stem from deeper issues and ensures a safety net, even if the student is no longer in school.

The Privacy Shield: Keeping the IRS Out of It

Perhaps the most unique section of the bill deals with privacy (Section 4). It explicitly prohibits the Secretary of the Treasury from disclosing any taxpayer information related to the new gun safety device tax credit to any other Federal agency. Furthermore, the IRS is barred from compiling or disclosing any list of taxpayers who claim this credit unless that list is completely anonymized. This creates a very specific privacy wall around this particular tax credit, ensuring that claiming the credit cannot be used by other federal entities to track gun owners or their purchases. The bill is trying to incentivize safe storage without creating a de facto registry for those who participate.