IMPROVE Safety for Schools Act
Sponsored By: Representative Rep. James, John [R-MI-10]
Introduced
Summary
A tax credit for firearm safety devices would encourage parents to buy serial-numbered secure gun storage while linking federal school guidance, training, and online outreach to safer schools.
Show full summary
- Parents with qualifying children could claim 75% of a safety device's cost, capped at $300 per tax year. They would need to include a receipt or the device serial number with their return.
- Local educational agencies that get federal funds would be asked to send every parent a Secret Service-informed notice about buying and using a safety device, with recommended device sizes and a suggested timeline for the notice.
- States would be urged to adopt standardized school resource officer training and add de-escalation training and school safety specialists to federal education activities. Four federal agencies would expand SchoolSafety.gov outreach to platforms like Facebook, YouTube, Snapchat, Discord, and Instagram and incorporate the parent notices into that guidance.
Your PRIA Score
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Tax credit for gun safety devices
If enacted, you would be able to claim a new tax credit equal to 75% of what you pay for an approved gun safety device. The credit would be capped at $300 per year and apply only if you have a qualifying child or dependent. The credit would phase down when your AGI is above $75,000 (single), $150,000 (married filing jointly), or $112,500 (head of household) using the bill's formulas. You would need to include the device receipt or the device serial number with your tax return. The credit would apply to tax years after December 31, 2025 and would not be allowed for devices acquired after December 31, 2030. The bill would also bar the Treasury from sharing non‑anonymized tax return information about this credit with other federal agencies and would require anonymity for any compiled lists of such returns.
Stronger school safety training and notices
If enacted, the bill would require federally funded school districts to send parents a Secret Service‑prepared notice about purchasing and using gun safety devices. States would be required to support certified de‑escalation training for teachers and staff and to create or train a school safety specialist or a school resource officer for every district and public school. Federal law enforcement assistance funds could be used to set up standardized SRO training in States that lack one, with the Governor and a State law enforcement agency setting requirements. States that get Federal education funds would have to provide confidential phone or online mental health services to expelled students and to parents who cannot pay. Within 180 days, four Federal agencies would expand SchoolSafety.gov's presence to platforms like Facebook, Snapchat, YouTube, Discord, and Instagram and share the LEA guidance notices.
Free Policy Watch
You just read the policy. Now see what it costs you.
Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.
Pick a topic to get started
Sponsors & CoSponsors
Sponsor
Rep. James, John [R-MI-10]
MI • R
Cosponsors
Rep. Kaptur, Marcy [D-OH-9]
OH • D
Sponsored 1/7/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.govTake It Personal
Get Your Personalized Policy View
Take the PRIA Score to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.
Already have an account? Sign in