This legislation, known as the Gun Safety Incentive Act, seeks to enhance public safety by promoting responsible firearm storage across the United States. It mandates that licensed firearm manufacturers and importers provide clear written notices promoting safe storage with each handgun, rifle, or shotgun sold, starting in 2027. Additionally, it expands existing federal law to require a safe storage device to be included with the sale of all firearms, not just handguns. The bill directs the Attorney General to establish and publicly disseminate voluntary best practices for safe firearm storage, covering various locations such as homes, businesses, and vehicles, with annual updates. To further facilitate access to storage solutions, it creates a Safe Firearm Storage Grant Program . This program authorizes $10 million annually from fiscal years 2027 through 2035 for States and Indian Tribes to develop and implement programs for acquiring and distributing safe firearm storage devices to the public. Finally, the Act introduces a new tax incentive, the Prevent Family Fire Safe Firearm Storage Credit , allowing a 10% credit, up to $400, for the first retail sale of a qualified safe firearm storage device. This credit is applicable for sales made until December 31, 2032, aiming to encourage consumers to purchase and utilize these devices. The Secretary of the Treasury will report annually on the total amount of credit claimed.