This legislation seeks to improve school safety by encouraging local educational agencies (LEAs) that receive federal funds to inform parents about gun safety. The Director of the United States Secret Service is tasked with providing guidance to these LEAs on preparing notices for parents regarding the purchase and use of gun safety devices, which LEAs must then distribute. To incentivize this, the bill establishes a new federal tax credit, allowing individuals with a qualifying child or dependent to claim 75 percent of the cost of a secure firearm safety device, up to $300, with certain income limitations. A key provision of the bill prohibits the disclosure of taxpayer information related to this secure firearm credit to any federal agency, ensuring privacy for those who claim it. Furthermore, the legislation amends the Elementary and Secondary Education Act of 1965 to require states to support LEAs in providing de-escalation training for teachers and staff, and to establish school safety specialist positions or train school resource officers for this role. These specialists would serve as liaisons, help secure grants, and collaborate with local law enforcement. The bill also mandates that states provide confidential mental health services, via telephone or virtually, for expelled students and their parents if they lack the financial means for such services. It encourages states to develop standardized training programs for school resource officers , allowing federal funds to be used for this purpose. Finally, federal agencies are directed to expand the social media presence of SchoolSafety.gov to include the gun safety information provided to parents by LEAs.