I
118THCONGRESS
1
STSESSION H. R. 4283
To amend the Internal Revenue Code of 1986 to increase certain taxes
related to firearms, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
JUNE22, 2023
Mr. D
AVISof Illinois (for himself, Mr. PASCRELL, Mr. SCHNEIDER, Mr. BLU-
MENAUER, Ms. MOOREof Wisconsin, and Mr. EVANS) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means,
and in addition to the Committees on the Judiciary, and Energy and
Commerce, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to increase
certain taxes related to firearms, and for other purposes.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Gun Violence Preven-4
tion and Safe Communities Act of 2023’’. 5
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 2
•HR 4283 IH
SEC. 2. INCREASE IN EXCISE TAX ON SALE OF FIREARMS, 1
ETC. 2
(a) I
NGENERAL.—Section 4181 of the Internal Rev-3
enue Code of 1986 is amended— 4
(1) by striking ‘‘There’’ and inserting the fol-5
lowing: 6
‘‘(a) I
NGENERAL.—There’’, and 7
(2) by adding at the end the following new sub-8
section: 9
‘‘(b) I
NCREASEDTAXTOFUNDGUNVIOLENCE 10
P
REVENTIONPROGRAMS.— 11
‘‘(1) I
N GENERAL.—Each rate of tax imposed 12
under subsection (a) is hereby increased by 0.5 per-13
centage points. 14
‘‘(2) A
PPLICATION OF TAX TO FRAMES AND RE -15
CEIVERS.— 16
‘‘(A) I
N GENERAL.—Any frame or receiver 17
of a firearm shall be subject to tax under sub-18
section (a) (after taking into account paragraph 19
(1)) in the same manner as a firearm which is 20
neither a pistol nor a revolver. 21
‘‘(B) S
PECIAL RULE FOR SPLIT OR MOD -22
ULAR FRAMES AND RECEIVERS .—In the case of 23
any split or modular frame or receiver, if any 24
module of such frame or receiver is sold sepa-25
rately, such module shall be treated as a frame 26
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 3
•HR 4283 IH
or receiver if (and only if) such module is re-1
quired to be marked and serialized by the At-2
torney General. 3
‘‘(C) P
REVENTION OF DOUBLE TAX -4
ATION.—Subparagraph (A) shall not apply to 5
any frame or receiver if the manufacturer, pro-6
ducer, or importer thereof demonstrates to the 7
satisfaction of the Secretary that such frame or 8
receiver will be used in the manufacture or pro-9
duction of a firearm to which the tax imposed 10
by this section applies.’’. 11
(b) E
XEMPTION FOR UNITEDSTATES.—Subsection 12
(b) of section 4182 of the Internal Revenue Code of 1986 13
is amended to read as follows: 14
‘‘(b) S
ALES TOUNITEDSTATES.—No firearm, pistol, 15
revolver, frame or receiver for a firearm, shell, or cartridge 16
purchased with funds appropriated for any department, 17
agency, or instrumentality of the United States shall be 18
subject to any tax imposed on the sale or transfer of such 19
article.’’. 20
(c) G
UNVIOLENCEPREVENTIONTRUSTFUND.— 21
(1) I
N GENERAL.—Subchapter A of chapter 98 22
of the Internal Revenue Code of 1986 is amended by 23
adding at the end the following new section: 24
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 4
•HR 4283 IH
‘‘SEC. 9512. GUN VIOLENCE PREVENTION TRUST FUND. 1
‘‘(a) C
REATION OFTRUSTFUND.— 2
‘‘(1) I
N GENERAL.—There is established in the 3
Treasury of the United States a trust fund to be 4
known as the ‘Gun Violence Prevention Trust 5
Fund’, consisting of such amounts as may be appro-6
priated or credited to such fund as provided in this 7
section or section 9602(b). 8
‘‘(2) E
STABLISHMENT OF ACCOUNTS .—There is 9
established in the Gun Violence Prevention Trust 10
Fund each of the following accounts: 11
‘‘(A) The Violence Prevention Account. 12
‘‘(B) The Gun Violence Research Account. 13
‘‘(C) Hate Crimes Data Collection, Preven-14
tion, and Enforcement Account. 15
‘‘(D) Firearm Forensics Account. 16
‘‘(3) G
UN VIOLENCE RESEARCH SUB -17
ACCOUNTS.—There is established in the Gun Vio-18
lence Research Account a Centers for Disease Con-19
trol and Prevention Subaccount and a National In-20
stitutes of Health Subaccount. 21
‘‘(b) T
RANSFERS TO TRUSTFUND AND AC-22
COUNTS.—There are hereby appropriated to the Gun Vio-23
lence Prevention Trust Fund amounts equivalent to the 24
taxes received in the Treasury under section 4181(b). 25
Such amounts shall be divided equally among each of the 26
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 5
•HR 4283 IH
accounts established under subsection (a)(2). Such 1
amounts allocated to the Gun Violence Research Account 2
under the preceding sentence shall be divided equally be-3
tween the Centers for Disease Control and Prevention 4
Subaccount and the National Institutes of Health Sub-5
account. 6
‘‘(c) E
XPENDITURES.—Amounts in the Gun Violence 7
Prevention Trust Fund shall be available, as provided in 8
appropriation Acts, only as follows: 9
‘‘(1) V
IOLENCE PREVENTION .—Amounts in the 10
Violence Prevention Account shall be available to the 11
Office of Justice Programs of the Department of 12
Justice to carry out community-based violence inter-13
vention and prevention initiatives. 14
‘‘(2) G
UN VIOLENCE RESEARCH .— 15
‘‘(A) C
ENTERS FOR DISEASE CONTROL 16
AND PREVENTION.—Amounts in the Centers for 17
Disease Control and Prevention Subaccount 18
shall be available to the National Center for In-19
jury Prevention and Control of the Centers for 20
Disease Control and Prevention for purposes of 21
research on gun violence and its prevention, in-22
cluding prevention of suicide by firearm. 23
‘‘(B) N
ATIONAL INSTITUTES OF 24
HEALTH.—Amounts in the National Institutes 25
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 6
•HR 4283 IH
of Health Subaccount shall be available to the 1
National Institutes of Health for purposes of 2
research on gun violence and its prevention, in-3
cluding prevention of suicide by firearm. 4
‘‘(3) H
ATE CRIMES DATA COLLECTION , PRE-5
VENTION, AND ENFORCEMENT .—Amounts in the 6
Hate Crimes Data Collection, Prevention, and En-7
forcement Account shall be available to carry out the 8
Jabara-Heyer NO HATE Act (section 5 of Public 9
Law 117–13). 10
‘‘(4) F
IREARM FORENSICS .—Amounts in the 11
Firearm Forensics Account shall be available to the 12
Bureau of Alcohol, Tobacco, Firearms and Explo-13
sives for the activities of the National Firearms Ex-14
aminer Academy.’’. 15
(2) C
ONFORMING AMENDMENTS .— 16
(A) Section 3(a) of the Pittman-Robertson 17
Wildlife Restoration Act (16 U.S.C. 669b(a)) is 18
amended by inserting ‘‘(other than subsection 19
(b) thereof)’’ after ‘‘4181’’. 20
(B) The table of sections for subchapter A 21
of chapter 98 of the Internal Revenue Code of 22
1986 is amended by adding at the end the fol-23
lowing new item: 24
‘‘Sec. 9512. Gun Violence Prevention Trust Fund.’’.
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6211 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 7
•HR 4283 IH
(d) EFFECTIVEDATE.—The amendments made by 1
this section shall apply with respect to sales after the date 2
of the enactment of this Act. 3
SEC. 3. INFLATION ADJUSTMENT OF OCCUPATIONAL AND 4
TRANSFER TAXES RELATING TO FIREARMS. 5
(a) O
CCUPATIONAL TAXADJUSTED FOR INFLA-6
TION.— 7
(1) I
N GENERAL.—Section 5801 of the Internal 8
Revenue Code of 1986 is amended by adding at the 9
end the following new subsection: 10
‘‘(c) A
DJUSTMENT FOR INFLATION.—In the case of 11
any taxable period beginning in a calendar year after 12
2023, the $1,000 amounts in subsections (a)(1) and (b)(1) 13
and the $500 amounts in subsections (a)(2) and (b)(1) 14
shall each be increased by an amount equal to— 15
‘‘(1) such dollar amount, multiplied by 16
‘‘(2) the cost-of-living adjustment determined 17
under section 1(f)(3) for the calendar year in which 18
the taxable year begins, determined by substituting 19
‘calendar year 2022’ for ‘calendar year 2016’ in sub-20
paragraph (A)(ii) thereof. 21
If any increase under the preceding sentence is not a mul-22
tiple of $10, such increase shall be rounded to the next 23
lowest multiple of $10.’’. 24
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 8
•HR 4283 IH
(2) EFFECTIVE DATE.—The amendment made 1
by this section shall apply to taxable periods begin-2
ning after December 31, 2023. 3
(b) T
RANSFERTAXADJUSTED FORINFLATION.— 4
(1) I
N GENERAL.—Section 5811 of the Internal 5
Revenue Code of 1986 is amended by adding at the 6
end the following new subsection: 7
‘‘(d) A
DJUSTMENT FOR INFLATION.—In the case of 8
any transfer after 2023, the $200 and $5 amounts in sub-9
section (a) shall each be increased by an amount equal 10
to— 11
‘‘(1) such dollar amount, multiplied by 12
‘‘(2) the cost-of-living adjustment determined 13
under section 1(f)(3) for the calendar year in which 14
the transfer occurs, determined by substituting ‘cal-15
endar year 2022’ for ‘calendar year 2016’ in sub-16
paragraph (A)(ii) thereof. 17
If any increase under the preceding sentence is not a mul-18
tiple of $5 ($1 in the case of any increase of the $5 19
amount), such increase shall be rounded to the next lowest 20
multiple of $5 ($1 in the case of any increase of the $5 21
amount).’’. 22
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB 9
•HR 4283 IH
(2) EFFECTIVE DATE.—The amendment made 1
by this section shall apply to transfers after Decem-2
ber 31, 2023. 3
Æ
VerDate Sep 11 2014 16:08 Jul 30, 2023 Jkt 039200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6301 E:\BILLS\H4283.IH H4283
pbinns on DSKJLVW7X2PROD with $$_JOB