This legislative proposal, known as the "Prevent Family Fire Act of 2025," introduces a new tax credit within the Internal Revenue Code to incentivize the retail sale of safe firearm storage devices. It establishes a 10% credit for amounts received from the first retail sale of each qualifying device, with a maximum credit of $400 per device. The credit is designed to encourage the widespread availability and purchase of secure storage solutions. A safe firearm storage device is specifically defined as one designed to deny unauthorized access or render a firearm or ammunition inoperable, secured by an integrated combination, key, or biometric lock. Devices incorporated into the firearm itself or subject to a product recall are explicitly excluded from eligibility. This credit will be integrated into the general business credit and can be applied against the alternative minimum tax. The Secretary of the Treasury is mandated to provide an annual public report detailing the credits allowed, disaggregated by state, before the incentive terminates for sales after December 31, 2032.