At least electronic components aren't prone to malfunction, failure, or hacking... 

Via Guns.com: 

A Connecticut Democrat introduced legislation Thursday designed to give all involved with so-called “smart guns” a tax credit in one form or another.

The Start Advancing Firearms Enhancements and Technology Act, introduced as H.R. 6109, would up federal tax credits to cover 100 percent of the research expenses in smart gun technology and, should the firearms become commercially available, exempt smart gun components from long-standing federal excise taxes. The net effect, said the sponsor, would be to both make development less risky and guns cheaper to buy for the consumer.

“If we can incentivize manufacturers to invest in smart gun technology and encourage consumers to buy those products, we can prevent more accidents, reduce violence committed with stolen guns, protect children and bring overall fatalities down,” said U.S. Rep. Jeff Himes in a statement. “And, let’s be very clear, saving lives is the absolute top priority.”

While the language of the legislation is not available, the Congressman’s office said the bill will increase the tax credit for R&D into firearm technology that incorporates biometric or fingerprint locks and radio-frequency identification to offset the full cost of investing in its development. The credit would be available for both those already conducting such research in the field as well as to new start-ups.

Read more here.