| 1 | 1 | | I |
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| 2 | 2 | | 118THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 4283 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to increase certain taxes |
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| 6 | 6 | | related to firearms, and for other purposes. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JUNE22, 2023 |
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| 9 | 9 | | Mr. D |
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| 10 | 10 | | AVISof Illinois (for himself, Mr. PASCRELL, Mr. SCHNEIDER, Mr. BLU- |
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| 11 | 11 | | MENAUER, Ms. MOOREof Wisconsin, and Mr. EVANS) introduced the fol- |
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| 12 | 12 | | lowing bill; which was referred to the Committee on Ways and Means, |
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| 13 | 13 | | and in addition to the Committees on the Judiciary, and Energy and |
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| 14 | 14 | | Commerce, for a period to be subsequently determined by the Speaker, |
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| 15 | 15 | | in each case for consideration of such provisions as fall within the juris- |
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| 16 | 16 | | diction of the committee concerned |
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| 17 | 17 | | A BILL |
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| 18 | 18 | | To amend the Internal Revenue Code of 1986 to increase |
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| 19 | 19 | | certain taxes related to firearms, and for other purposes. |
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| 20 | 20 | | Be it enacted by the Senate and House of Representa-1 |
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| 21 | 21 | | tives of the United States of America in Congress assembled, 2 |
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| 22 | 22 | | SECTION 1. SHORT TITLE. 3 |
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| 23 | 23 | | This Act may be cited as the ‘‘Gun Violence Preven-4 |
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| 24 | 24 | | tion and Safe Communities Act of 2023’’. 5 |
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| 27 | 27 | | •HR 4283 IH |
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| 28 | 28 | | SEC. 2. INCREASE IN EXCISE TAX ON SALE OF FIREARMS, 1 |
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| 29 | 29 | | ETC. 2 |
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| 30 | 30 | | (a) I |
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| 31 | 31 | | NGENERAL.—Section 4181 of the Internal Rev-3 |
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| 32 | 32 | | enue Code of 1986 is amended— 4 |
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| 33 | 33 | | (1) by striking ‘‘There’’ and inserting the fol-5 |
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| 34 | 34 | | lowing: 6 |
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| 35 | 35 | | ‘‘(a) I |
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| 36 | 36 | | NGENERAL.—There’’, and 7 |
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| 37 | 37 | | (2) by adding at the end the following new sub-8 |
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| 38 | 38 | | section: 9 |
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| 39 | 39 | | ‘‘(b) I |
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| 40 | 40 | | NCREASEDTAXTOFUNDGUNVIOLENCE 10 |
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| 41 | 41 | | P |
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| 42 | 42 | | REVENTIONPROGRAMS.— 11 |
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| 43 | 43 | | ‘‘(1) I |
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| 44 | 44 | | N GENERAL.—Each rate of tax imposed 12 |
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| 45 | 45 | | under subsection (a) is hereby increased by 0.5 per-13 |
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| 46 | 46 | | centage points. 14 |
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| 47 | 47 | | ‘‘(2) A |
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| 48 | 48 | | PPLICATION OF TAX TO FRAMES AND RE -15 |
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| 49 | 49 | | CEIVERS.— 16 |
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| 50 | 50 | | ‘‘(A) I |
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| 51 | 51 | | N GENERAL.—Any frame or receiver 17 |
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| 52 | 52 | | of a firearm shall be subject to tax under sub-18 |
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| 53 | 53 | | section (a) (after taking into account paragraph 19 |
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| 54 | 54 | | (1)) in the same manner as a firearm which is 20 |
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| 55 | 55 | | neither a pistol nor a revolver. 21 |
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| 56 | 56 | | ‘‘(B) S |
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| 57 | 57 | | PECIAL RULE FOR SPLIT OR MOD -22 |
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| 58 | 58 | | ULAR FRAMES AND RECEIVERS .—In the case of 23 |
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| 59 | 59 | | any split or modular frame or receiver, if any 24 |
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| 60 | 60 | | module of such frame or receiver is sold sepa-25 |
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| 61 | 61 | | rately, such module shall be treated as a frame 26 |
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| 64 | 64 | | •HR 4283 IH |
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| 65 | 65 | | or receiver if (and only if) such module is re-1 |
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| 66 | 66 | | quired to be marked and serialized by the At-2 |
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| 67 | 67 | | torney General. 3 |
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| 68 | 68 | | ‘‘(C) P |
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| 69 | 69 | | REVENTION OF DOUBLE TAX -4 |
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| 70 | 70 | | ATION.—Subparagraph (A) shall not apply to 5 |
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| 71 | 71 | | any frame or receiver if the manufacturer, pro-6 |
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| 72 | 72 | | ducer, or importer thereof demonstrates to the 7 |
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| 73 | 73 | | satisfaction of the Secretary that such frame or 8 |
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| 74 | 74 | | receiver will be used in the manufacture or pro-9 |
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| 75 | 75 | | duction of a firearm to which the tax imposed 10 |
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| 76 | 76 | | by this section applies.’’. 11 |
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| 77 | 77 | | (b) E |
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| 78 | 78 | | XEMPTION FOR UNITEDSTATES.—Subsection 12 |
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| 79 | 79 | | (b) of section 4182 of the Internal Revenue Code of 1986 13 |
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| 80 | 80 | | is amended to read as follows: 14 |
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| 81 | 81 | | ‘‘(b) S |
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| 82 | 82 | | ALES TOUNITEDSTATES.—No firearm, pistol, 15 |
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| 83 | 83 | | revolver, frame or receiver for a firearm, shell, or cartridge 16 |
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| 84 | 84 | | purchased with funds appropriated for any department, 17 |
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| 85 | 85 | | agency, or instrumentality of the United States shall be 18 |
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| 86 | 86 | | subject to any tax imposed on the sale or transfer of such 19 |
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| 87 | 87 | | article.’’. 20 |
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| 88 | 88 | | (c) G |
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| 89 | 89 | | UNVIOLENCEPREVENTIONTRUSTFUND.— 21 |
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| 90 | 90 | | (1) I |
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| 91 | 91 | | N GENERAL.—Subchapter A of chapter 98 22 |
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| 92 | 92 | | of the Internal Revenue Code of 1986 is amended by 23 |
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| 93 | 93 | | adding at the end the following new section: 24 |
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| 96 | 96 | | •HR 4283 IH |
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| 97 | 97 | | ‘‘SEC. 9512. GUN VIOLENCE PREVENTION TRUST FUND. 1 |
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| 98 | 98 | | ‘‘(a) C |
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| 99 | 99 | | REATION OFTRUSTFUND.— 2 |
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| 100 | 100 | | ‘‘(1) I |
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| 101 | 101 | | N GENERAL.—There is established in the 3 |
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| 102 | 102 | | Treasury of the United States a trust fund to be 4 |
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| 103 | 103 | | known as the ‘Gun Violence Prevention Trust 5 |
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| 104 | 104 | | Fund’, consisting of such amounts as may be appro-6 |
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| 105 | 105 | | priated or credited to such fund as provided in this 7 |
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| 106 | 106 | | section or section 9602(b). 8 |
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| 107 | 107 | | ‘‘(2) E |
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| 108 | 108 | | STABLISHMENT OF ACCOUNTS .—There is 9 |
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| 109 | 109 | | established in the Gun Violence Prevention Trust 10 |
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| 110 | 110 | | Fund each of the following accounts: 11 |
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| 111 | 111 | | ‘‘(A) The Violence Prevention Account. 12 |
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| 112 | 112 | | ‘‘(B) The Gun Violence Research Account. 13 |
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| 113 | 113 | | ‘‘(C) Hate Crimes Data Collection, Preven-14 |
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| 114 | 114 | | tion, and Enforcement Account. 15 |
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| 115 | 115 | | ‘‘(D) Firearm Forensics Account. 16 |
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| 116 | 116 | | ‘‘(3) G |
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| 117 | 117 | | UN VIOLENCE RESEARCH SUB -17 |
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| 118 | 118 | | ACCOUNTS.—There is established in the Gun Vio-18 |
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| 119 | 119 | | lence Research Account a Centers for Disease Con-19 |
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| 120 | 120 | | trol and Prevention Subaccount and a National In-20 |
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| 121 | 121 | | stitutes of Health Subaccount. 21 |
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| 122 | 122 | | ‘‘(b) T |
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| 123 | 123 | | RANSFERS TO TRUSTFUND AND AC-22 |
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| 124 | 124 | | COUNTS.—There are hereby appropriated to the Gun Vio-23 |
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| 125 | 125 | | lence Prevention Trust Fund amounts equivalent to the 24 |
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| 126 | 126 | | taxes received in the Treasury under section 4181(b). 25 |
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| 127 | 127 | | Such amounts shall be divided equally among each of the 26 |
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| 130 | 130 | | •HR 4283 IH |
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| 131 | 131 | | accounts established under subsection (a)(2). Such 1 |
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| 132 | 132 | | amounts allocated to the Gun Violence Research Account 2 |
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| 133 | 133 | | under the preceding sentence shall be divided equally be-3 |
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| 134 | 134 | | tween the Centers for Disease Control and Prevention 4 |
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| 135 | 135 | | Subaccount and the National Institutes of Health Sub-5 |
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| 136 | 136 | | account. 6 |
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| 137 | 137 | | ‘‘(c) E |
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| 138 | 138 | | XPENDITURES.—Amounts in the Gun Violence 7 |
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| 139 | 139 | | Prevention Trust Fund shall be available, as provided in 8 |
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| 140 | 140 | | appropriation Acts, only as follows: 9 |
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| 141 | 141 | | ‘‘(1) V |
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| 142 | 142 | | IOLENCE PREVENTION .—Amounts in the 10 |
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| 143 | 143 | | Violence Prevention Account shall be available to the 11 |
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| 144 | 144 | | Office of Justice Programs of the Department of 12 |
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| 145 | 145 | | Justice to carry out community-based violence inter-13 |
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| 146 | 146 | | vention and prevention initiatives. 14 |
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| 147 | 147 | | ‘‘(2) G |
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| 148 | 148 | | UN VIOLENCE RESEARCH .— 15 |
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| 149 | 149 | | ‘‘(A) C |
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| 150 | 150 | | ENTERS FOR DISEASE CONTROL 16 |
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| 151 | 151 | | AND PREVENTION.—Amounts in the Centers for 17 |
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| 152 | 152 | | Disease Control and Prevention Subaccount 18 |
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| 153 | 153 | | shall be available to the National Center for In-19 |
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| 154 | 154 | | jury Prevention and Control of the Centers for 20 |
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| 155 | 155 | | Disease Control and Prevention for purposes of 21 |
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| 156 | 156 | | research on gun violence and its prevention, in-22 |
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| 157 | 157 | | cluding prevention of suicide by firearm. 23 |
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| 158 | 158 | | ‘‘(B) N |
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| 159 | 159 | | ATIONAL INSTITUTES OF 24 |
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| 160 | 160 | | HEALTH.—Amounts in the National Institutes 25 |
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| 164 | 164 | | of Health Subaccount shall be available to the 1 |
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| 165 | 165 | | National Institutes of Health for purposes of 2 |
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| 166 | 166 | | research on gun violence and its prevention, in-3 |
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| 167 | 167 | | cluding prevention of suicide by firearm. 4 |
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| 168 | 168 | | ‘‘(3) H |
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| 169 | 169 | | ATE CRIMES DATA COLLECTION , PRE-5 |
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| 170 | 170 | | VENTION, AND ENFORCEMENT .—Amounts in the 6 |
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| 171 | 171 | | Hate Crimes Data Collection, Prevention, and En-7 |
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| 172 | 172 | | forcement Account shall be available to carry out the 8 |
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| 173 | 173 | | Jabara-Heyer NO HATE Act (section 5 of Public 9 |
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| 174 | 174 | | Law 117–13). 10 |
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| 175 | 175 | | ‘‘(4) F |
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| 176 | 176 | | IREARM FORENSICS .—Amounts in the 11 |
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| 177 | 177 | | Firearm Forensics Account shall be available to the 12 |
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| 178 | 178 | | Bureau of Alcohol, Tobacco, Firearms and Explo-13 |
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| 179 | 179 | | sives for the activities of the National Firearms Ex-14 |
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| 180 | 180 | | aminer Academy.’’. 15 |
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| 181 | 181 | | (2) C |
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| 182 | 182 | | ONFORMING AMENDMENTS .— 16 |
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| 183 | 183 | | (A) Section 3(a) of the Pittman-Robertson 17 |
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| 184 | 184 | | Wildlife Restoration Act (16 U.S.C. 669b(a)) is 18 |
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| 185 | 185 | | amended by inserting ‘‘(other than subsection 19 |
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| 186 | 186 | | (b) thereof)’’ after ‘‘4181’’. 20 |
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| 187 | 187 | | (B) The table of sections for subchapter A 21 |
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| 188 | 188 | | of chapter 98 of the Internal Revenue Code of 22 |
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| 189 | 189 | | 1986 is amended by adding at the end the fol-23 |
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| 190 | 190 | | lowing new item: 24 |
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| 191 | 191 | | ‘‘Sec. 9512. Gun Violence Prevention Trust Fund.’’. |
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| 195 | 195 | | (d) EFFECTIVEDATE.—The amendments made by 1 |
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| 196 | 196 | | this section shall apply with respect to sales after the date 2 |
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| 197 | 197 | | of the enactment of this Act. 3 |
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| 198 | 198 | | SEC. 3. INFLATION ADJUSTMENT OF OCCUPATIONAL AND 4 |
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| 199 | 199 | | TRANSFER TAXES RELATING TO FIREARMS. 5 |
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| 200 | 200 | | (a) O |
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| 201 | 201 | | CCUPATIONAL TAXADJUSTED FOR INFLA-6 |
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| 202 | 202 | | TION.— 7 |
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| 203 | 203 | | (1) I |
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| 204 | 204 | | N GENERAL.—Section 5801 of the Internal 8 |
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| 205 | 205 | | Revenue Code of 1986 is amended by adding at the 9 |
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| 206 | 206 | | end the following new subsection: 10 |
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| 207 | 207 | | ‘‘(c) A |
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| 208 | 208 | | DJUSTMENT FOR INFLATION.—In the case of 11 |
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| 209 | 209 | | any taxable period beginning in a calendar year after 12 |
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| 210 | 210 | | 2023, the $1,000 amounts in subsections (a)(1) and (b)(1) 13 |
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| 211 | 211 | | and the $500 amounts in subsections (a)(2) and (b)(1) 14 |
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| 212 | 212 | | shall each be increased by an amount equal to— 15 |
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| 213 | 213 | | ‘‘(1) such dollar amount, multiplied by 16 |
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| 214 | 214 | | ‘‘(2) the cost-of-living adjustment determined 17 |
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| 215 | 215 | | under section 1(f)(3) for the calendar year in which 18 |
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| 216 | 216 | | the taxable year begins, determined by substituting 19 |
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| 217 | 217 | | ‘calendar year 2022’ for ‘calendar year 2016’ in sub-20 |
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| 218 | 218 | | paragraph (A)(ii) thereof. 21 |
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| 219 | 219 | | If any increase under the preceding sentence is not a mul-22 |
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| 220 | 220 | | tiple of $10, such increase shall be rounded to the next 23 |
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| 221 | 221 | | lowest multiple of $10.’’. 24 |
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| 225 | 225 | | (2) EFFECTIVE DATE.—The amendment made 1 |
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| 226 | 226 | | by this section shall apply to taxable periods begin-2 |
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| 227 | 227 | | ning after December 31, 2023. 3 |
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| 228 | 228 | | (b) T |
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| 229 | 229 | | RANSFERTAXADJUSTED FORINFLATION.— 4 |
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| 230 | 230 | | (1) I |
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| 231 | 231 | | N GENERAL.—Section 5811 of the Internal 5 |
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| 232 | 232 | | Revenue Code of 1986 is amended by adding at the 6 |
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| 233 | 233 | | end the following new subsection: 7 |
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| 234 | 234 | | ‘‘(d) A |
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| 235 | 235 | | DJUSTMENT FOR INFLATION.—In the case of 8 |
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| 236 | 236 | | any transfer after 2023, the $200 and $5 amounts in sub-9 |
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| 237 | 237 | | section (a) shall each be increased by an amount equal 10 |
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| 238 | 238 | | to— 11 |
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| 239 | 239 | | ‘‘(1) such dollar amount, multiplied by 12 |
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| 240 | 240 | | ‘‘(2) the cost-of-living adjustment determined 13 |
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| 241 | 241 | | under section 1(f)(3) for the calendar year in which 14 |
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| 242 | 242 | | the transfer occurs, determined by substituting ‘cal-15 |
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| 243 | 243 | | endar year 2022’ for ‘calendar year 2016’ in sub-16 |
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| 244 | 244 | | paragraph (A)(ii) thereof. 17 |
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| 245 | 245 | | If any increase under the preceding sentence is not a mul-18 |
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| 246 | 246 | | tiple of $5 ($1 in the case of any increase of the $5 19 |
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| 247 | 247 | | amount), such increase shall be rounded to the next lowest 20 |
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| 248 | 248 | | multiple of $5 ($1 in the case of any increase of the $5 21 |
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| 249 | 249 | | amount).’’. 22 |
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| 253 | 253 | | (2) EFFECTIVE DATE.—The amendment made 1 |
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| 254 | 254 | | by this section shall apply to transfers after Decem-2 |
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| 255 | 255 | | ber 31, 2023. 3 |
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| 256 | 256 | | Æ |
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