This legislation introduces several provisions designed to enhance firearm safety by promoting secure storage practices. It mandates that Federal firearms licensees (FFLs) provide comprehensive information about secure firearm storage to any person purchasing a firearm. The Attorney General will prescribe regulations detailing this information, which must include guidance on storing firearms unloaded, out of reach, and separately from ammunition, along with emphasizing the importance of using locking devices. The required information will also highlight the significant risks associated with unsecured firearms, such as firearm suicide, homicide, school violence, unintentional shootings, and theft, while underscoring the benefits of secure storage. Additionally, the bill amends existing law to require FFLs to make available for purchase a variety of secure gun storage or safety devices , including full-size gun safes, lock boxes, gun cases, and cable and trigger locks. These provisions affecting FFLs will become effective six months after the bill's enactment. Furthermore, the bill establishes a new federal tax credit for individuals who purchase qualified gun safes, designated as Section 25F of the Internal Revenue Code. This "Gun Safe Credit" allows taxpayers to claim a credit equal to the amount paid for a qualified gun safe, up to a lifetime maximum of $500. A qualified gun safe encompasses various devices like safes, gun cases, or lock boxes designed for secure firearm storage and accessible only by authorized users. This tax credit applies to taxable years beginning after the Act's enactment, incentivizing investment in secure storage solutions.