II
119THCONGRESS
1
STSESSION S. 1436
To prohibit the Internal Revenue Service from providing firearms and
ammunition to its employees, and for other purposes.
IN THE SENATE OF THE UNITED STATES
APRIL10, 2025
Ms. E
RNSTintroduced the following bill; which was read twice and referred
to the Committee on Finance
A BILL
To prohibit the Internal Revenue Service from providing
firearms and ammunition to its employees, 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 ‘‘Why Does the IRS 4
Need Guns Act’’. 5
SEC. 2. DEFINITIONS. 6
For purposes of this Act: 7
(1) A
MMUNITION.—The term ‘‘ammunition’’ 8
has the same meaning given such term under section 9
921(a)(17) of title 18, United States Code. 10
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•S 1436 IS
(2) COMMISSIONER.—The term ‘‘Commis-1
sioner’’ means the Commissioner of Internal Rev-2
enue. 3
(3) F
IREARM.—The term ‘‘firearm’’ has the 4
same meaning given such term under section 5
921(a)(3) of title 18, United States Code. 6
SEC. 3. PROHIBITION ON USE OF FUNDS. 7
(a) I
NGENERAL.—Notwithstanding any other provi-8
sion of law, none of the funds authorized to be appro-9
priated or otherwise made available for any fiscal year 10
may be obligated or expended by the Commissioner to pur-11
chase, receive, or store any firearm or ammunition. 12
(b) E
FFECTIVEDATE.—This section shall take effect 13
on the date which is 120 days after the date of enactment 14
of this Act. 15
SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION. 16
Not later than the date which is 120 days after the 17
date of enactment of this Act, the Commissioner shall 18
transfer to the Administrator of General Services— 19
(1) any firearms owned by, or under the control 20
of, the Internal Revenue Service; and 21
(2) any ammunition owned by, or under the 22
control of, the Internal Revenue Service. 23
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SEC. 5. SALE OF FIREARMS. 1
(a) I
NGENERAL.—Not later than the date which is 2
30 days after the date on which the transfer described 3
in section 4 has been completed, the Administrator of Gen-4
eral Services shall— 5
(1) initiate the sale or auction of any firearms 6
described in paragraph (1) of such section to li-7
censed dealers (as defined in section 921(a)(11) of 8
title 18, United States Code); and 9
(2) initiate the auction of any ammunition de-10
scribed in paragraph (2) of section 4 to members of 11
the general public. 12
(b) P
ROCEEDS.—Any proceeds from the sale or auc-13
tion of property described in subsection (a) shall be depos-14
ited in the general fund of the Treasury for the sole pur-15
pose of deficit reduction. 16
SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS 17
BY ATTORNEY GENERAL. 18
(a) I
NGENERAL.—With respect to the administra-19
tion and enforcement of— 20
(1) any of the criminal provisions of the inter-21
nal revenue laws, 22
(2) any other criminal provisions of law relating 23
to internal revenue for the enforcement of which the 24
Secretary of the Treasury, as of the date of enact-25
ment of this Act, was responsible, or 26
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(3) any other law for which the Secretary of the 1
Treasury, as of the date of enactment of this Act, 2
delegated investigatory authority to the Internal 3
Revenue Service, 4
such administration and enforcement shall be performed 5
by or under the supervision of the Attorney General. 6
(b) P
ERFORMANCE OF TRANSFERREDFUNCTIONS.— 7
The Attorney General may make such provisions as the 8
Attorney General determines appropriate to authorize the 9
performance by any officer, employee, or agency of the De-10
partment of Justice of any function transferred to the At-11
torney General under this section. 12
(c) T
RANSFER OFAUTHORITIES, FUNCTIONS, PER-13
SONNEL, ANDASSETS TO THE DEPARTMENT OF JUS-14
TICE.—Notwithstanding any other provision of law, there 15
are transferred to the Department of Justice the authori-16
ties, functions, personnel, and assets of the Criminal In-17
vestigation Division of the Internal Revenue Service, 18
which shall be maintained as a distinct entity within the 19
Criminal Division of the Department of Justice, including 20
the related functions of the Secretary of the Treasury. 21
(d) E
FFECTIVEDATE.—This section shall take effect 22
on the date which is 90 days after the date of enactment 23
of this Act. 24
Æ
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