HR 226 IHCommentsClose CommentsPermalink

113th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 226CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to allow a credit against tax for surrendering to authorities certain assault weapons.CommentsClose CommentsPermalink

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

January 14, 2013CommentsClose CommentsPermalink

Ms. DELAURO (for herself and Mr. GRIJALVA) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to allow a credit against tax for surrendering to authorities certain assault weapons.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Support Assault Firearms Elimination and Reduction for our Streets Act’.CommentsClose CommentsPermalink

SEC. 2. ASSAULT WEAPON TURN-IN CREDIT.

(a) In General- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 26 the following new section:CommentsClose CommentsPermalink

‘SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT.

‘(a) Allowance of Credit-CommentsClose CommentsPermalink





‘(1) IN GENERAL- In the case of an individual who surrenders a specified assault weapon to the United States or a State or local government (or political subdivision thereof) as part of a Federal, State, or local public safety program to reduce the number of privately owned weapons, on the election of the taxpayer there shall be allowed as a credit against the tax imposed by this chapter an amount equal to $2,000.CommentsClose CommentsPermalink





‘(2) YEAR CREDIT ALLOWED- The amount of the credit under paragraph (1) shall be allowed 1/2 for the taxable year during which the assault weapon was so surrendered and 1/2 in the next taxable year.CommentsClose CommentsPermalink





‘(b) Special Rules-CommentsClose CommentsPermalink





‘(1) WEAPON MUST BE LAWFULLY POSSESSED- No credit shall be allowed under subsection (a) with respect to any specified assault weapon not lawfully possessed by the taxpayer at the time the weapon is surrendered.CommentsClose CommentsPermalink





‘(2) SUBSTANTIATION REQUIREMENT- No credit shall be allowed under subsection (a) for the surrender of any specified assault weapon unless the taxpayer substantiates the surrender by a contemporaneous written acknowledgment of the surrender by the Federal, State, or local governmental entity to which the weapon is surrendered.CommentsClose CommentsPermalink





‘(3) DENIAL OF DOUBLE BENEFIT- The taxpayer may elect the application of this section with respect to only 1 weapon, and if such election is made for any taxable year, no deduction shall be allowed under any other provision of this chapter with respect to the surrender or contribution of the specified assault weapon.CommentsClose CommentsPermalink





‘(c) Assault Weapon- For purposes of this section--CommentsClose CommentsPermalink





‘(1) IN GENERAL- The term ‘specified assault weapon’ means any of the following:CommentsClose CommentsPermalink





‘(A) The following rifles or copies or duplicates thereof:CommentsClose CommentsPermalink





‘(i) AK, AKM, AKS, AK-47, AK-74, ARM, MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93, VEPR,CommentsClose CommentsPermalink





‘(ii) AR-10,CommentsClose CommentsPermalink





‘(iii) AR-15, Bushmaster XM15, Armalite M15, or Olympic Arms PCR,CommentsClose CommentsPermalink





‘(iv) AR70,CommentsClose CommentsPermalink





‘(v) Calico Liberty,CommentsClose CommentsPermalink





‘(vi) Dragunov SVD Sniper Rifle or Dragunov SVU,CommentsClose CommentsPermalink





‘(vii) Fabrique National FN/FAL, FN/LAR, or FNC,CommentsClose CommentsPermalink





‘(viii) Hi-Point Carbine,CommentsClose CommentsPermalink





‘(ix) HK-91, HK-93, HK-94, or HK-PSG-1,CommentsClose CommentsPermalink





‘(x) Kel-Tec Sub Rifle,CommentsClose CommentsPermalink





‘(xi) M1 Carbine,CommentsClose CommentsPermalink





‘(xii) Saiga,CommentsClose CommentsPermalink





‘(xiii) SAR-8, SAR-4800,CommentsClose CommentsPermalink





‘(xiv) SKS with detachable magazine,CommentsClose CommentsPermalink





‘(xv) SLG 95,CommentsClose CommentsPermalink





‘(xvi) SLR 95 or 96,CommentsClose CommentsPermalink





‘(xvii) Steyr AUG,CommentsClose CommentsPermalink





‘(xviii) Sturm, Ruger Mini-14,CommentsClose CommentsPermalink





‘(xix) Tavor,CommentsClose CommentsPermalink





‘(xx) Thompson 1927, Thompson M1, or Thompson 1927 Commando, orCommentsClose CommentsPermalink





‘(xxi) Uzi, Galil and Uzi Sporter, Galil Sporter, or Galil Sniper Rifle (Galatz).CommentsClose CommentsPermalink





‘(B) The following pistols or copies or duplicates thereof:CommentsClose CommentsPermalink





‘(i) Calico M-110,CommentsClose CommentsPermalink





‘(ii) MAC-10, MAC-11, or MPA3,CommentsClose CommentsPermalink





‘(iii) Olympic Arms OA,CommentsClose CommentsPermalink





‘(iv) TEC-9, TEC-DC9, TEC-22 Scorpion, or AB-10, orCommentsClose CommentsPermalink





‘(v) Uzi.CommentsClose CommentsPermalink





‘(C) The following shotguns or copies or duplicates thereof:CommentsClose CommentsPermalink





‘(i) Armscor 30 BG,CommentsClose CommentsPermalink





‘(ii) SPAS 12 or LAW 12,CommentsClose CommentsPermalink





‘(iii) Striker 12, orCommentsClose CommentsPermalink





‘(iv) Streetsweeper.CommentsClose CommentsPermalink





‘(D) A semiautomatic rifle that has an ability to accept a detachable magazine, and that has--CommentsClose CommentsPermalink





‘(i) a folding or telescoping stock,CommentsClose CommentsPermalink





‘(ii) a threaded barrel,CommentsClose CommentsPermalink





‘(iii) a pistol grip,CommentsClose CommentsPermalink





‘(iv) a forward grip, orCommentsClose CommentsPermalink





‘(v) a barrel shroud.CommentsClose CommentsPermalink





‘(E)(i) Except as provided in clause (ii), a semiautomatic rifle that has a fixed magazine with the capacity to accept more than 10 rounds.CommentsClose CommentsPermalink





‘(ii) Clause (i) shall not apply to an attached tubular device designed to accept, and capable of operating only with, .22 caliber rimfire ammunition.CommentsClose CommentsPermalink





‘(F) A semiautomatic pistol that has the ability to accept a detachable magazine, and has--CommentsClose CommentsPermalink





‘(i) a second pistol grip,CommentsClose CommentsPermalink





‘(ii) a threaded barrel,CommentsClose CommentsPermalink





‘(iii) a barrel shroud, orCommentsClose CommentsPermalink





‘(iv) the capacity to accept a detachable magazine at a location outside of the pistol grip.CommentsClose CommentsPermalink





‘(G) A semiautomatic pistol with a fixed magazine that has the capacity to accept more than 10 rounds.CommentsClose CommentsPermalink





‘(H) A semiautomatic shotgun that has--CommentsClose CommentsPermalink





‘(i) a folding or telescoping stock,CommentsClose CommentsPermalink





‘(ii) a pistol grip,CommentsClose CommentsPermalink





‘(iii) the ability to accept a detachable magazine, orCommentsClose CommentsPermalink





‘(iv) a fixed magazine capacity of more than 5 rounds.CommentsClose CommentsPermalink





‘(I) A shotgun with a revolving cylinder.CommentsClose CommentsPermalink





‘(J) A frame or receiver that is identical to, or based substantially on the frame or receiver of, a firearm described in any of subparagraphs (A) through (I) or (L).CommentsClose CommentsPermalink





‘(K) A conversion kit.CommentsClose CommentsPermalink





‘(L) A semiautomatic rifle or shotgun originally designed for military or law enforcement use, or a firearm based on the design of such a firearm, that is not particularly suitable for sporting purposes, as determined by the Attorney General. In making the determination, there shall be a rebuttable presumption that a firearm procured for use by the United States military or any Federal law enforcement agency is not particularly suitable for sporting purposes, and a firearm shall not be determined to be particularly suitable for sporting purposes solely because the firearm is suitable for use in a sporting event.CommentsClose CommentsPermalink





‘(2) RELATED DEFINITIONS-CommentsClose CommentsPermalink





‘(A) BARREL SHROUD- The term ‘barrel shroud’ means a shroud that is attached to, or partially or completely encircles, the barrel of a firearm so that the shroud protects the user of the firearm from heat generated by the barrel, but does not include a slide that encloses the barrel, and does not include an extension of the stock along the bottom of the barrel which does not encircle or substantially encircle the barrel.CommentsClose CommentsPermalink





‘(B) CONVERSION KIT- The term ‘conversion kit’ means any part or combination of parts designed and intended for use in converting a firearm into a semiautomatic assault weapon, and any combination of parts from which a semiautomatic assault weapon can be assembled if the parts are in the possession or under the control of a person.CommentsClose CommentsPermalink





‘(C) DETACHABLE MAGAZINE- The term ‘detachable magazine’ means an ammunition feeding device that can readily be inserted into a firearm.CommentsClose CommentsPermalink





‘(D) FIXED MAGAZINE- The term ‘fixed magazine’ means an ammunition feeding device contained in, or permanently attached to, a firearm.CommentsClose CommentsPermalink





‘(E) FOLDING OR TELESCOPING STOCK- The term ‘folding or telescoping stock’ means a stock that folds, telescopes, or otherwise operates to reduce the length, size, or any other dimension, or otherwise enhances the concealability, of a firearm.CommentsClose CommentsPermalink





‘(F) FORWARD GRIP- The term ‘forward grip’ means a grip located forward of the trigger that functions as a pistol grip.CommentsClose CommentsPermalink





‘(G) PISTOL GRIP- The term ‘pistol grip’ means a grip, a thumbhole stock, or any other characteristic that can function as a grip.CommentsClose CommentsPermalink





‘(H) THREADED BARREL- The term ‘threaded barrel’ means a feature or characteristic that is designed in such a manner to allow for the attachment of a firearm as defined in section 5845(a) of the National Firearms Act (26 U.S.C. 5845(a)).CommentsClose CommentsPermalink





‘(d) Termination- This section shall not apply with respect to any weapon surrendered during a taxable year beginning more than 2 years after the date of the enactment of the Support Assault Firearms Elimination and Reduction for our Streets Act.’.CommentsClose CommentsPermalink





(b) Clerical Amendment- The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by inserting before the item relating to section 26 the following new item:CommentsClose CommentsPermalink





‘Sec. 25E. Assault weapon turn-in credit.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this Act shall apply to taxable years beginning after the date of the enactment of this Act.CommentsClose CommentsPermalink