Us Congress 2025-2026 Regular Session

Us Congress Senate Bill SB1436 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	II
2	2	119THCONGRESS
3	3	1
4	4	STSESSION S. 1436
5	5	To prohibit the Internal Revenue Service from providing firearms and
6	6	ammunition to its employees, and for other purposes.
7	7	IN THE SENATE OF THE UNITED STATES
8	8	APRIL10, 2025
9	9	Ms. E
10	10	RNSTintroduced the following bill; which was read twice and referred
11	11	to the Committee on Finance
12	12	A BILL
13	13	To prohibit the Internal Revenue Service from providing
14	14	firearms and ammunition to its employees, and for other
15	15	purposes.
16	16	Be it enacted by the Senate and House of Representa-1
17	17	tives of the United States of America in Congress assembled, 2
18	18	SECTION 1. SHORT TITLE. 3
19	19	This Act may be cited as the ‘‘Why Does the IRS 4
20	20	Need Guns Act’’. 5
21	21	SEC. 2. DEFINITIONS. 6
22	22	For purposes of this Act: 7
23	23	(1) A
24	24	MMUNITION.—The term ‘‘ammunition’’ 8
25	25	has the same meaning given such term under section 9
26	26	921(a)(17) of title 18, United States Code. 10
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29	29	•S 1436 IS
30	30	(2) COMMISSIONER.—The term ‘‘Commis-1
31	31	sioner’’ means the Commissioner of Internal Rev-2
32	32	enue. 3
33	33	(3) F
34	34	IREARM.—The term ‘‘firearm’’ has the 4
35	35	same meaning given such term under section 5
36	36	921(a)(3) of title 18, United States Code. 6
37	37	SEC. 3. PROHIBITION ON USE OF FUNDS. 7
38	38	(a) I
39	39	NGENERAL.—Notwithstanding any other provi-8
40	40	sion of law, none of the funds authorized to be appro-9
41	41	priated or otherwise made available for any fiscal year 10
42	42	may be obligated or expended by the Commissioner to pur-11
43	43	chase, receive, or store any firearm or ammunition. 12
44	44	(b) E
45	45	FFECTIVEDATE.—This section shall take effect 13
46	46	on the date which is 120 days after the date of enactment 14
47	47	of this Act. 15
48	48	SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION. 16
49	49	Not later than the date which is 120 days after the 17
50	50	date of enactment of this Act, the Commissioner shall 18
51	51	transfer to the Administrator of General Services— 19
52	52	(1) any firearms owned by, or under the control 20
53	53	of, the Internal Revenue Service; and 21
54	54	(2) any ammunition owned by, or under the 22
55	55	control of, the Internal Revenue Service. 23
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58	58	•S 1436 IS
59	59	SEC. 5. SALE OF FIREARMS. 1
60	60	(a) I
61	61	NGENERAL.—Not later than the date which is 2
62	62	30 days after the date on which the transfer described 3
63	63	in section 4 has been completed, the Administrator of Gen-4
64	64	eral Services shall— 5
65	65	(1) initiate the sale or auction of any firearms 6
66	66	described in paragraph (1) of such section to li-7
67	67	censed dealers (as defined in section 921(a)(11) of 8
68	68	title 18, United States Code); and 9
69	69	(2) initiate the auction of any ammunition de-10
70	70	scribed in paragraph (2) of section 4 to members of 11
71	71	the general public. 12
72	72	(b) P
73	73	ROCEEDS.—Any proceeds from the sale or auc-13
74	74	tion of property described in subsection (a) shall be depos-14
75	75	ited in the general fund of the Treasury for the sole pur-15
76	76	pose of deficit reduction. 16
77	77	SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS 17
78	78	BY ATTORNEY GENERAL. 18
79	79	(a) I
80	80	NGENERAL.—With respect to the administra-19
81	81	tion and enforcement of— 20
82	82	(1) any of the criminal provisions of the inter-21
83	83	nal revenue laws, 22
84	84	(2) any other criminal provisions of law relating 23
85	85	to internal revenue for the enforcement of which the 24
86	86	Secretary of the Treasury, as of the date of enact-25
87	87	ment of this Act, was responsible, or 26
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91	91	(3) any other law for which the Secretary of the 1
92	92	Treasury, as of the date of enactment of this Act, 2
93	93	delegated investigatory authority to the Internal 3
94	94	Revenue Service, 4
95	95	such administration and enforcement shall be performed 5
96	96	by or under the supervision of the Attorney General. 6
97	97	(b) P
98	98	ERFORMANCE OF TRANSFERREDFUNCTIONS.— 7
99	99	The Attorney General may make such provisions as the 8
100	100	Attorney General determines appropriate to authorize the 9
101	101	performance by any officer, employee, or agency of the De-10
102	102	partment of Justice of any function transferred to the At-11
103	103	torney General under this section. 12
104	104	(c) T
105	105	RANSFER OFAUTHORITIES, FUNCTIONS, PER-13
106	106	SONNEL, ANDASSETS TO THE DEPARTMENT OF JUS-14
107	107	TICE.—Notwithstanding any other provision of law, there 15
108	108	are transferred to the Department of Justice the authori-16
109	109	ties, functions, personnel, and assets of the Criminal In-17
110	110	vestigation Division of the Internal Revenue Service, 18
111	111	which shall be maintained as a distinct entity within the 19
112	112	Criminal Division of the Department of Justice, including 20
113	113	the related functions of the Secretary of the Treasury. 21
114	114	(d) E
115	115	FFECTIVEDATE.—This section shall take effect 22
116	116	on the date which is 90 days after the date of enactment 23
117	117	of this Act. 24
118	118	Æ
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