Sec. 2. Increase in excise taxes relating to firearms

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Section 4181 of the Internal Revenue Code of 1986 is amended to read as follows: There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: Articles taxable at 20 percent: Pistols. Revolvers. Firearms (other than pistols and revolvers). Any lower frame or receiver for a firearm, whether for a semiautomatic pistol, rifle, or shotgun that is designed to accommodate interchangeable upper receivers. Articles taxable at 50 percent: Shells and cartridges. . Subsection

(b)of section 4182 of the Internal Revenue Code of 1986 is amended to read as follows: No firearms, pistols, revolvers, lower frame or receiver for a firearm, shells, and cartridges purchased with funds appropriated for any department, agency, or instrumentality of the United States shall be subject to any tax imposed on the sale or transfer of such articles. . Amounts in the general fund of the Treasury by reason of section 3(a) of the Pittman-Robertson Wildlife Restoration Act (as amended by paragraph

(2)of this subsection) are hereby appropriated and shall be available, as follows: Thirty-five percent of such amounts shall be available for community-oriented policing services grants for the hiring and rehiring of additional career law enforcement officers under section 1701(b) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796dd(b) ). States using funds for school resource officers shall include training, protections, and monitoring to ensure that school resource officers are used to improve school safety and climate, and promote positive reform in student suspensions, expulsions, and referrals to the juvenile or criminal justice systems. Thirty-five percent of such amounts shall be available for the Project Safe Neighborhoods, as authorized by the Consolidated Appropriations Act, 2017 ( Public Law 115–31 ), 131 Stat. 135, 203. Ten percent of such amounts shall be available for the Centers for Disease Control National Center for Injury Prevention and Control for purposes of research on gun violence and its prevention. Five percent of such amounts shall be available for the National Criminal History Improvement Program authorized under section 302(c) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3732(c) ). Five percent of such amounts shall be available for the NICS Act Record Improvement Program authorized under section 301 of the NICS Improvement Amendments Act of 2007 ( 18 U.S.C. 922 note). Five percent for the Community-Based Violence Prevention Field-Initiated Research and Evaluation Program of the Department of Justice. Five percent of such amounts shall be available for the Secretary of Education to provide directed grants and technical assistance to schools eligible for or receiving grants under part A of title I of the Elementary and Secondary Education Act of 1965 to develop and implement comprehensive, evidence-based local or regional strategies (such as positive behavior interventions and supports, social and emotional learning, and restorative justice programs) to improve school climate, reduce the use of exclusionary school discipline, and decrease the number of youth entering the juvenile and criminal justice systems. Section 3(a) of the Pittman-Robertson Wildlife Restoration Act ( 16 U.S.C. 669b(a) ) is amended by adding at the end the following new sentence: There shall not be covered into the fund the portion of the tax imposed by such section 4181 that is attributable to any increase in amounts received in the Treasury under such section by reason of the amendments made by section 2 of the . Gun Violence Prevention and Safe Communities Act of 2018 , as estimated by the Secretary. The amendments made by this section shall apply with respect to sales after December 31, 2018.

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