H.R. 6965 — IMPROVE Safety for Schools Act

This section directs the Director of the U.S. Secret Service to provide guidance to local educational agencies (LEAs) receiving federal funds—defined in the Elementary and Secondary Education Act of 1965 (ESEA)—on preparing notices advising parents on purchasing and using gun safety devices (i.e., secure gun storage or safety devices as defined in 18 U.S.C. 921). The guidance must include (1) a proposed deadline for LEAs to prepare the notice, (2) recommendations on gun safety device size based on firearm type, and (3) information on the tax credit under new IRC §25G; each such LEA must distribute the notice to parents of children attending its schools.

This section establishes a nonrefundable tax credit of up to $300 (i.e., 75% of qualified costs) for taxable years beginning after December 31, 2025, against an individual's income tax liability for amounts paid to purchase a firearm safety device (i.e., a secure gun storage or safety device meeting standards under 18 U.S.C. 921(a)(34)(C) and bearing a unique serial number), available only to taxpayers with a qualifying child (as defined in IRC §24(c)) or certain dependent. The credit phases out for taxpayers with adjusted gross income over $75,000 ($150,000 joint return or surviving spouse; $112,500 head of household), fully phasing out over the next $5,000 ($10,000; $7,500). Taxpayers must substantiate claims with a receipt or serial number, and Treasury must issue regulations protecting gun owner privacy; the credit terminates for devices acquired after December 31, 2030.

This section amends IRC §6103 (confidentiality and disclosure of returns and return information) to (1) prohibit the Secretary of the Treasury from disclosing return information relating to the tax credit under new §25G (credit for purchase of firearm safety device) to any federal agency officer or employee, and (2) prohibit the Secretary from compiling or disclosing any list of such return information unless anonymized so it cannot identify a particular taxpayer. The prohibitions apply to disclosures after the date of enactment.

This section amends the Elementary and Secondary Education Act of 1965 as follows: (1) expands permissible state activities under student support and academic enrichment grants by authorizing support for local educational agencies to provide de-escalation training—delivered by certified entities such as law enforcement—to teachers, administrators, and other staff and by authorizing states to establish a school safety specialist position (full- or part-time) or train a school resource officer for that role at each local educational agency and public school, with responsibilities including liaising with state and federal agencies, identifying and applying for safety grants, and developing relationships with local law enforcement; (2) adds a definition of "de-escalation training" as instruction or guidance on communication or other techniques to stabilize, slow, or reduce the intensity of a violent or potentially violent encounter without physical force or with reduced force; and (3) requires states receiving funds under ESEA to provide confidential mental health services by telephone or virtually to students expelled for bringing a firearm or dangerous weapon to school and to their parents if the parents lack financial means to obtain such services.

This section states the sense of Congress that states receiving federal law enforcement assistance to support local jurisdictions should develop standardized training programs for school resource officers, with requirements determined by the state's governor and a state law enforcement agency. This section adds to the allowable uses of Community Oriented Policing Services (COPS) grants under the Omnibus Crime Control and Safe Streets Act of 1968 (34 U.S.C. 10381) the implementation of such training programs for local educational agencies in states lacking them.

This section directs the Secretary of Education, Secretary of Homeland Security, Secretary of Health and Human Services, and Attorney General to expand the social media presence of SchoolSafety.gov—a federal website providing school safety resources—to Facebook, Snapchat, YouTube, Discord, Instagram, and other appropriate platforms and to include guidance information used by local educational agencies to prepare notices under section 2(a), not later than 180 days after enactment.