Storing All Firearms Effectively and Safely Act or the SAFES Act This bill allows individual taxpayers a refundable tax credit for 90% of the aggregate amount paid for (1) any gun safe, for taxable years beginning before 2030; and (2) any gun safe, for taxable years beginning after 2029, determined to be highly effective in preventing unauthorized access. The bill limits the amount of the credit and denies the credit for any used safes.