To modify the definition of "antique firearm".

Modifies the definition of "antique firearm" under the federal criminal code and the Internal Revenue Code to cover any firearm manufactured in or before the calendar year that is 100 years before the year in which a determination is made as to whether the firearm is an antique firearm (currently, any firearm manufactured in or before 1898).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4749 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4749

            To modify the definition of ``antique firearm''.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 28, 2014

   Mr. Cassidy (for himself and Mr. Broun of Georgia) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
 and in addition to the Committee on the Judiciary, for a period to be 
subsequently determined by the Speaker, in each case for consideration 
  of such provisions as fall within the jurisdiction of the committee 
                               concerned

_______________________________________________________________________

                                 A BILL


 
            To modify the definition of ``antique firearm''.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. AMENDMENT TO TITLE 18, UNITED STATES CODE.

    Section 921(a)(16)(A) of title 18, United States Code, is amended 
by striking ``1898'' and inserting ``the calendar year that is 100 
years before the calendar year in which the determination as to whether 
the firearm meets the requirement of this subparagraph is being made''.

SEC. 2. AMENDMENT TO INTERNAL REVENUE CODE OF 1986.

    Subsection (g) of section 5845 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``1898'' the first place it appears and 
        inserting ``the calendar year that is 100 years before the 
        calendar year in which the determination as to whether the 
        firearm meets the requirement of this subsection is being 
        made'',
            (2) by striking ``the year 1898'' and inserting ``the 
        calendar year that is 100 years before the calendar year in 
        which such determination is being made'', and
            (3) by striking ``1898,'' and inserting ``the calendar year 
        that is 100 years before the calendar year in which such 
        determination is being made,''.
                                 <all>