H.R. 169 — Prevent Family Fire Act of 2025

This section establishes a new general business tax credit (IRC §45BB) equal to 10% of amounts received from the first retail sale of each qualifying safe firearm storage device sold by the taxpayer for use in the United States, limited to $400 per device and the device's fair market value. A safe firearm storage device is one designed and marketed principally to deny unauthorized access to or render inoperable a firearm or ammunition (as defined in 18 U.S.C. §921), secured by an integrated combination, key, or biometric lock that cannot be opened without the proper input (excluding devices incorporated into firearms or ammunition or subject to a Consumer Product Safety Commission recall). The credit applies against alternative minimum tax, includes recapture rules for improper claims, terminates for sales after December 31, 2032, and requires the Secretary of the Treasury to issue annual public reports on credits claimed, disaggregated by state; amendments apply to taxable years beginning after enactment.