Assault Weapons Excise Act
This bill imposes an additional 1000% excise tax on large capacity ammunition feeding devices and semiautomatic assault weapons. It exempts from such additional tax devices and weapons acquired by the United States or by a state or local government.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8051 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 8051
To amend the Internal Revenue Code of 1986 to impose an additional
1,000 percent excise tax on the sale of large capacity ammunition
feeding devices and semiautomatic assault weapons, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 14, 2022
Mr. Beyer (for himself, Mr. Brown of Maryland, Mr. Ruppersberger, Mr.
Lowenthal, Mr. Evans, Ms. Tlaib, Mrs. Carolyn B. Maloney of New York,
Ms. McCollum, Mr. David Scott of Georgia, Mrs. Watson Coleman, Mr.
Connolly, Mr. Casten, Ms. Jacobs of California, Mr. Malinowski, Mr.
Johnson of Georgia, Mr. Cleaver, Mr. Raskin, Ms. Titus, Mr. Cohen, Mr.
Langevin, Mr. Mfume, Ms. Schakowsky, Mr. Lynch, Ms. Barragan, Mr.
Blumenauer, Mr. Grijalva, Ms. Norton, Ms. Lee of California, Mr. Lieu,
Ms. Jayapal, Ms. Porter, Ms. Adams, Ms. Wilson of Florida, Mr. Carson,
Mrs. Trahan, Ms. Brownley, and Mr. Price of North Carolina) introduced
the following bill; which was referred to the Committee on Ways and
Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to impose an additional
1,000 percent excise tax on the sale of large capacity ammunition
feeding devices and semiautomatic assault weapons, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Assault Weapons Excise Act''.
SEC. 2. IMPOSITION OF ADDITIONAL EXCISE TAX ON LARGE CAPACITY
AMMUNITION FEEDING DEVICES AND SEMIAUTOMATIC ASSAULT
WEAPONS.
(a) In General.--Section 4181 of the Internal Revenue Code of 1986
is amended--
(1) by striking ``There is hereby'' and inserting the
following:
``(a) In General.--There is hereby'', and
(2) by adding at the end the following new subsection:
``(b) Additional Tax on Large Capacity Ammunition Feeding Devices
and Semiautomatic Assault Weapons.--
``(1) In general.--In addition to the tax imposed by
subsection (a), there is hereby imposed upon the sale by the
manufacturer, producer, or importer of any of the following
articles a tax equivalent to 1,000 percent of the price for
which so sold:
``(A) Large capacity ammunition feeding devices.
``(B) Semiautomatic assault weapons.
``(2) Large capacity ammunition feeding device.--For
purposes of this subsection--
``(A) In general.--The term `large capacity
ammunition feeding device' means a magazine, belt,
drum, feed strip, or similar device, including any such
device joined or coupled with another in any manner,
that has an overall capacity of, or that can be readily
restored, changed, or converted to accept, more than 10
rounds of ammunition.
``(B) Certain devices not included.--Such term does
not include an attached tubular device designed to
accept, and capable of operating only with, .22 caliber
rimfire ammunition.
``(3) Semiautomatic assault weapon.--For purposes of this
subsection--
``(A) In general.--The term `semiautomatic assault
weapon' means any of the following:
``(i) A semiautomatic rifle that--
``(I) has the capacity to use a
magazine that is not a fixed magazine,
and
``(II) has any of the following:
``(aa) A pistol grip.
``(bb) A forward grip.
``(cc) A folding,
telescoping, or detachable
stock, or the ability to
otherwise fold or adjust in a
manner that operates to reduce
the length, size, or any other
dimension, or otherwise enhance
the concealability, of such
rifle.
``(dd) A functional grenade
launcher.
``(ee) A barrel shroud.
``(ff) A threaded barrel.
``(ii) A semiautomatic rifle that has a
fixed magazine with the capacity to accept more
than 10 rounds, except for an attached tubular
device designed to accept, and capable of
operating only with, .22 caliber rimfire
ammunition.
``(iii) Any part, combination of parts,
component, device, attachment, or accessory
that is designed or functions to accelerate the
rate of fire of a semiautomatic firearm but not
convert the semiautomatic firearm into a
machinegun.
``(iv) A semiautomatic pistol that--
``(I) has the capacity to use a
magazine that is not a fixed magazine,
and
``(II) has any of the following:
``(aa) A threaded barrel.
``(bb) A second pistol
grip.
``(cc) A barrel shroud.
``(dd) The capacity to
accept a detachable magazine at
some location outside of the
pistol grip.
``(ee) A design which is
identical to, or nearly
identical to, a design intended
for a machinegun.
``(ff) A manufactured
weight of 50 ounces or more
when unloaded.
``(gg) A stabilizing brace
or similar component.
``(hh) A buffer tube or
other part that protrudes
horizontally behind the pistol
grip.
``(v) A semiautomatic pistol with a fixed
magazine that has the capacity to accept more
than 10 rounds.
``(vi) A semiautomatic shotgun that--
``(I) either--
``(aa) has a fixed magazine
with the capacity to accept
more than 5 rounds, or
``(bb) does not have a
fixed magazine, and
``(II) has any of the following:
``(aa) A folding,
telescoping, or detachable
stock.
``(bb) A pistol grip or
bird's head grip.
``(cc) The ability to
accept a detachable magazine.
``(dd) A forward grip.
``(ee) A functional grenade
launcher.
``(vii) Any shotgun with a revolving
cylinder.
``(viii) All belt-fed semiautomatic
firearms, including TNW M2HB and FN M2495.
``(ix) Any combination of parts from which
a firearm described in clauses (i) through
(viii) can be assembled.
``(x) The frame or receiver of a rifle or
shotgun described in clause (i), (ii), (iii),
(vi), or (viii).
``(B) Certain firearms not included.--Such term
does not include any firearm that is manually operated
by bolt or lever action, or that is only capable of
firing rimfire ammunition.''.
(b) Exemption From Additional Tax for Articles Acquired by the
United States.--Section 4182 of such Code is amended by redesignating
subsection (d) as subsection (e) and by inserting after subsection (c)
the following new subsection:
``(d) Exemption From Additional Tax for Articles Acquired by the
United States.--The tax imposed by section 4181(b) shall not apply to
any article which is purchased by the United States or by a State or
local government.''.
(c) Effective Date.--The amendments made by this section shall
apply to sales after the date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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