II
119THCONGRESS
1
STSESSION S. 1224
To amend the Internal Revenue Code of 1986 to repeal the firearm transfer
tax, and for other purposes.
IN THE SENATE OF THE UNITED STATES
APRIL1 (legislative day, MARCH31), 2025
Mr. C
OTTON(for himself, Mr. HOEVEN, Mr. DAINES, Mr. CRAMER, Mr.
B
OOZMAN, Mr. SCOTTof Florida, Mr. BUDD, Mr. RICKETTS, Mrs.
F
ISCHER, Mr. CRUZ, Mr. MORENO, Mr. SHEEHY, and Mr. JUSTICE) in-
troduced the following bill; which was read twice and referred to the Com-
mittee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the firearm transfer tax, 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 ‘‘Repealing Illegal Free-4
dom and Liberty Excises Act’’ or the ‘‘RIFLE Act’’. 5
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•S 1224 IS
SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIRE-1
ARMS. 2
(a) F
IREARMTRANSFERTAXREPEALED.—Section 3
5811 of the Internal Revenue Code of 1986 is hereby re-4
pealed. 5
(b) C
ONFORMINGAMENDMENTS.— 6
(1) Section 4182(a) of such Code is amended 7
by striking ‘‘on which the tax provided by section 8
5811 has been paid’’ and inserting ‘‘with respect to 9
which the tax provided by section 5811 (as in effect 10
immediately before the enactment of the Repealing 11
Illegal Freedom and Liberty Excises Act) would 12
have applied but for its repeal’’. 13
(2) Section 5846 of such Code is amended by 14
striking ‘‘, 5811,’’. 15
(3) Section 5852 of such Code is amended by 16
striking ‘‘section 5811’’ each place it appears and 17
inserting ‘‘section 5811 (as in effect immediately be-18
fore the enactment of the Repealing Illegal Freedom 19
and Liberty Excises Act)’’. 20
(4) Section 5853 of such Code is amended by 21
striking ‘‘section 5811’’ and inserting ‘‘section 5811 22
(as in effect immediately before the enactment of the 23
Repealing Illegal Freedom and Liberty Excises 24
Act)’’. 25
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•S 1224 IS
(5) Section 5854 of such Code is amended by 1
striking ‘‘section 5811’’ and inserting ‘‘section 5811 2
(as in effect immediately before the enactment of the 3
Repealing Illegal Freedom and Liberty Excises 4
Act)’’. 5
(c) E
FFECTIVEDATE.—The amendments made by 6
this section shall apply to transfers after the date of the 7
enactment of this Act. 8
SEC. 3. RULE OF CONSTRUCTION. 9
Nothing in this Act shall be construed to place any 10
firearms regulated under Chapter 53 of the Internal Rev-11
enue Code of 1986 (the National Firearms Act) under the 12
jurisdiction of the United States Consumer Product Safety 13
Commission. 14
Æ
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