| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2552 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to repeal the firearm transfer |
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| 6 | 6 | | tax, and for other purposes. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | APRIL1, 2025 |
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| 9 | 9 | | Mrs. H |
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| 10 | 10 | | INSON(for herself, Mr. HUDSON, Mr. BERGMAN, Mr. DONALDS, Ms. |
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| 11 | 11 | | T |
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| 12 | 12 | | ENNEY, Mr. FEENSTRA, Mr. MOOLENAAR, Mr. AMODEIof Nevada, Mr. |
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| 13 | 13 | | S |
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| 14 | 14 | | COTTFRANKLINof Florida, Mr. NEWHOUSE, Mr. RULLI, Mr. HIGGINS |
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| 15 | 15 | | of Louisiana, Mr. C |
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| 16 | 16 | | OLLINS, Ms. VANDUYNE, Mr. GROTHMAN, Mr. |
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| 17 | 17 | | M |
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| 18 | 18 | | CGUIRE, Mr. HARRISof Maryland, Mr. BARR, Mr. ONDER, Mr. |
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| 19 | 19 | | F |
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| 20 | 20 | | LEISCHMANN, Mr. DOWNING, Mr. FINSTAD, Ms. LETLOW, Mr. CLOUD, |
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| 21 | 21 | | Mr. W |
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| 22 | 22 | | ALBERG, Mr. ARRINGTON, Mr. SMITHof Nebraska, and Mrs. MIL- |
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| 23 | 23 | | LER-MEEKS) introduced the following bill; which was referred to the |
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| 24 | 24 | | Committee on Ways and Means |
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| 25 | 25 | | A BILL |
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| 26 | 26 | | To amend the Internal Revenue Code of 1986 to repeal |
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| 27 | 27 | | the firearm transfer tax, and for other purposes. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representa-1 |
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| 29 | 29 | | tives of the United States of America in Congress assembled, 2 |
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| 30 | 30 | | SECTION 1. SHORT TITLE. 3 |
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| 31 | 31 | | This Act may be cited as the ‘‘Repealing Illegal Free-4 |
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| 32 | 32 | | dom and Liberty Excises Act’’ or the ‘‘RIFLE Act’’. 5 |
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| 33 | 33 | | VerDate Sep 11 2014 06:43 Apr 04, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2552.IH H2552 |
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| 34 | 34 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 2 |
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| 35 | 35 | | •HR 2552 IH |
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| 36 | 36 | | SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIRE-1 |
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| 37 | 37 | | ARMS. 2 |
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| 38 | 38 | | (a) F |
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| 39 | 39 | | IREARMTRANSFERTAXREPEALED.—Section 3 |
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| 40 | 40 | | 5811 of the Internal Revenue Code of 1986 is hereby re-4 |
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| 41 | 41 | | pealed. 5 |
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| 42 | 42 | | (b) C |
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| 43 | 43 | | ONFORMINGAMENDMENTS.— 6 |
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| 44 | 44 | | (1) Section 4182(a) of such Code is amended 7 |
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| 45 | 45 | | by striking ‘‘on which the tax provided by section 8 |
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| 46 | 46 | | 5811 has been paid’’ and inserting ‘‘with respect to 9 |
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| 47 | 47 | | which the tax provided by section 5811 (as in effect 10 |
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| 48 | 48 | | immediately before the enactment of the Repealing 11 |
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| 49 | 49 | | Illegal Freedom and Liberty Excises Act) would 12 |
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| 50 | 50 | | have applied but for its repeal’’. 13 |
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| 51 | 51 | | (2) Section 5846 of such Code is amended by 14 |
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| 52 | 52 | | striking ‘‘, 5811,’’. 15 |
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| 53 | 53 | | (3) Section 5852 of such Code is amended by 16 |
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| 54 | 54 | | striking ‘‘section 5811’’ each place it appears and 17 |
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| 55 | 55 | | inserting ‘‘section 5811 (as in effect immediately be-18 |
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| 56 | 56 | | fore the enactment of the Repealing Illegal Freedom 19 |
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| 57 | 57 | | and Liberty Excises Act)’’. 20 |
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| 58 | 58 | | (4) Section 5853 of such Code is amended by 21 |
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| 59 | 59 | | striking ‘‘section 5811’’ and inserting ‘‘section 5811 22 |
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| 60 | 60 | | (as in effect immediately before the enactment of the 23 |
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| 61 | 61 | | Repealing Illegal Freedom and Liberty Excises 24 |
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| 62 | 62 | | Act)’’. 25 |
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| 63 | 63 | | VerDate Sep 11 2014 06:43 Apr 04, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2552.IH H2552 |
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| 64 | 64 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB 3 |
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| 65 | 65 | | •HR 2552 IH |
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| 66 | 66 | | (5) Section 5854 of such Code is amended by 1 |
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| 67 | 67 | | striking ‘‘section 5811’’ and inserting ‘‘section 5811 2 |
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| 68 | 68 | | (as in effect immediately before the enactment of the 3 |
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| 69 | 69 | | Repealing Illegal Freedom and Liberty Excises 4 |
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| 70 | 70 | | Act)’’. 5 |
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| 71 | 71 | | (c) E |
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| 72 | 72 | | FFECTIVEDATE.—The amendments made by 6 |
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| 73 | 73 | | this section shall apply to transfers after the date of the 7 |
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| 74 | 74 | | enactment of this Act. 8 |
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| 75 | 75 | | SEC. 3. RULE OF CONSTRUCTION. 9 |
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| 76 | 76 | | Nothing in this Act shall be construed to place any 10 |
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| 77 | 77 | | firearms regulated under Chapter 53 of the Internal Rev-11 |
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| 78 | 78 | | enue Code of 1986 (the National Firearms Act) under the 12 |
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| 79 | 79 | | jurisdiction of the United States Consumer Product Safety 13 |
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| 80 | 80 | | Commission. 14 |
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| 81 | 81 | | Æ |
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| 82 | 82 | | VerDate Sep 11 2014 06:43 Apr 04, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2552.IH H2552 |
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| 83 | 83 | | kjohnson on DSK7ZCZBW3PROD with $$_JOB |
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