This bill aims to enhance firearm safety by promoting responsible storage practices and increasing access to safe storage devices. It mandates that licensed firearm manufacturers and importers who serialize at least 250 firearms annually must include a clear written notice with each firearm, stating "SAFE STORAGE SAVES LIVES" and directing consumers to a public website for best practices. Furthermore, it expands existing law to require that all licensed firearm sales, including rifles and shotguns, be accompanied by a safe storage device, not just handguns. To support these efforts, the bill directs the Attorney General to establish and publish voluntary best practices for safe firearm storage, covering various locations like homes, vehicles, and businesses, with annual updates. It also creates a grant program , authorizing $10 million annually from fiscal years 2027 through 2037, for States and Indian Tribes to develop and implement Safe Firearm Storage Assistance Programs. These programs are designed to acquire and distribute safe firearm storage devices to the public, with reporting requirements for grantees and the Attorney General. Finally, the legislation introduces a new tax credit against the Internal Revenue Code, allowing for 10 percent of the amount received from the first retail sale of a safe firearm storage device, capped at $400 per device. This credit is intended to incentivize the purchase of devices designed to deny unauthorized access to firearms or ammunition, such as those secured by combination, key, or biometric locks. The tax credit will apply to sales until December 31, 2035, and the Treasury Secretary will report annually on its utilization.