INC TX-FIREARM SAFETY

Creates the Safe Gun Storage Act. Provides that a firearm owner shall not store or keep any firearm in any premises where the firearm owner knows or reasonably should know a minor, an at-risk person, or a prohibited person is likely to gain access to the firearm unless the firearm is secured in a locked container, properly engaged so as to render the firearm inaccessible or unusable to any person other than the owner or other lawfully authorized user. Provides that if the firearm is carried by or under the control of the owner or other lawfully authorized user, then the firearm is deemed lawfully stored or kept. Establishes criminal and civil penalties. Provides that a violation of the Act is prima facie evidence of negligence per se in any civil proceeding if a minor, an at-risk person, or a prohibited person obtains a firearm and causes personal injury to the death of oneself or another or uses the firearm in the commission of a crime. Provides that an action to collect a civil penalty under the Act may be brought by the Attorney General or the State's Attorney of the county in which the violation occurred. Provides that any money received from the collection of a civil penalty under the Act shall be deposited in the Mental Health Fund. Defines "minor", "at-risk person", and a "prohibited person". Amends the Criminal Code of 2012 to make conforming changes. Amends the Illinois Income Tax Act. Creates an income tax credit for the eligible purchase of a firearm safety device. Effective immediately.