tax credit if you buy a gun safe? How about a state tax credit if you get the same special door hinges the marijuana dispensaries are required to have so their marijuana does not get stolen?
Tax credits are like rebates. They anticipate a certain percentage of purchasers will not qualify or forget to send in the claim on time. Tax credits are not a great incentive at point-of-sale anyway. "Instant gratification" is a better method, especially after someone with limited means just paid for a firearm, ammo, accessories for cleaning and practice, and perhaps required classes/certifications mandated by law. Add all that up, and it's tough to entice the buyer into another $100+ purchase even if they may get a credit next year.
My idea has always been to do instant rebates for a safe or qualifying lockbox for one new firearm per five years, up to a certain dollar amount -- like $150. If you need a bigger safe than a one-gun size, you still get $150 off the purchase. If you want to use the rebate more than once in 5 years, you can turn in your old safe/lockbox for a discount based on the original purchase price up to the $150 max. After 5 years, you can get both the $150 AND a trade-in discount if you don't want the old safe.
Trade-ins could be provided free to new buyers in lieu of the rebate -- a 100% free (used) safe that's potentially a more expensive model than what $150 would afford. The program only paid $150 max for any safe, so giving a $300-$500 safe to someone saves the program $150 on a new one, and the person turning it in gets a cumulative $300 for 2 rebates over 5+ years.
Logistically, dealers would need to store/display trade-in safes and have access to rebate info to track submissions. I'm sure some would argue that amounts to a registry, which is false. No firearm specs, serial numbers, calibers, or even number purchased would be recorded. All anyone knows is you bought a qualifying firearm which might include airsoft if the program covers that, too.
This not only addresses safe storage incentives vs. unenforceable mandates, it will also increase demand for safes to help that industry.
Standards for safes would be improved as well to meet minimum security requirements for the program and compete for new customers.