Sec. 2. Increase in excise tax on sale of firearms, etc
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Section 4181 of the Internal Revenue Code of 1986 is amended— by striking There and inserting the following: There , and by adding at the end the following new subsection: Each rate of tax imposed under subsection
(a)is hereby increased by 0.5 percentage points. Any frame or receiver of a firearm shall be subject to tax under subsection
(a)(after taking into account paragraph (1)) in the same manner as a firearm which is neither a pistol nor a revolver. In the case of any split or modular frame or receiver, if any module of such frame or receiver is sold separately, such module shall be treated as a frame or receiver if (and only if) such module is required to be marked and serialized by the Attorney General. Subparagraph
(A)shall not apply to any frame or receiver if the manufacturer, producer, or importer thereof demonstrates to the satisfaction of the Secretary that such frame or receiver will be used in the manufacture or production of a firearm to which the tax imposed by this section applies. . Subsection
(b)of section 4182 of the Internal Revenue Code of 1986 is amended to read as follows: No firearm, pistol, revolver, frame or receiver for a firearm, shell, or cartridge 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 article. . Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: There is established in the Treasury of the United States a trust fund to be known as the Gun Violence Prevention Trust Fund , consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b). There is established in the Gun Violence Prevention Trust Fund each of the following accounts: The Violence Prevention Account. The Gun Violence Research Account. Hate Crimes Data Collection, Prevention, and Enforcement Account. Firearm Forensics Account. There is established in the Gun Violence Research Account a Centers for Disease Control and Prevention Subaccount and a National Institutes of Health Subaccount. There are hereby appropriated to the Gun Violence Prevention Trust Fund amounts equivalent to the taxes received in the Treasury under section 4181(b). Such amounts shall be divided equally among each of the accounts established under subsection (a)(2). Such amounts allocated to the Gun Violence Research Account under the preceding sentence shall be divided equally between the Centers for Disease Control and Prevention Subaccount and the National Institutes of Health Subaccount. Amounts in the Gun Violence Prevention Trust Fund shall be available, as provided in appropriation Acts, only as follows: Amounts in the Violence Prevention Account shall be available to the Office of Justice Programs of the Department of Justice to carry out community-based violence intervention and prevention initiatives. Amounts in the Centers for Disease Control and Prevention Subaccount shall be available to the National Center for Injury Prevention and Control of the Centers for Disease Control and Prevention for purposes of research on gun violence and its prevention, including prevention of suicide by firearm. Amounts in the National Institutes of Health Subaccount shall be available to the National Institutes of Health for purposes of research on gun violence and its prevention, including prevention of suicide by firearm. Amounts in the Hate Crimes Data Collection, Prevention, and Enforcement Account shall be available to carry out the Jabara-Heyer NO HATE Act (section 5 of Public Law 117–13 ). Amounts in the Firearm Forensics Account shall be available to the Bureau of Alcohol, Tobacco, Firearms and Explosives for the activities of the National Firearms Examiner Academy. . Section 3(a) of the Pittman-Robertson Wildlife Restoration Act ( 16 U.S.C. 669b(a) ) is amended by inserting (other than subsection
(b)thereof) after 4181 . The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9512. Gun Violence Prevention Trust Fund. . The amendments made by this section shall apply with respect to sales after the date of the enactment of this Act.
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