RETURN (Repealing Excise Tax on Unalienable Rights Now) our Constitutional Rights Act of 2022 or the RETURN our Constitutional Rights Act of 2022
This bill repeals the excise taxes on firearms and ammunition and on bows and arrows. It also repeals the excise tax on transferring and making firearms under the National Firearm Act.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8167 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 8167
To amend the Internal Revenue Code of 1986 to repeal certain excise
taxes relating to firearms, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 22, 2022
Mr. Clyde (for himself, Mr. Davidson, Mrs. Miller of Illinois, Mr.
Comer, Mr. Gosar, Mrs. Greene of Georgia, Mr. Biggs, Mr. Nehls, Mr.
Babin, Mr. DesJarlais, Mr. Kelly of Mississippi, Mr. Graves of
Missouri, Mr. LaMalfa, Mr. Higgins of Louisiana, Mr. Massie, Mr. Cloud,
Mr. Norman, Mr. Fallon, Mr. Steube, Mr. Rosendale, Mr. Good of
Virginia, Mr. Hice of Georgia, Mr. Gohmert, Mr. Weber of Texas, Mr.
Moore of Alabama, Mr. Ferguson, Mrs. Boebert, Mr. Cawthorn, Mr. Brooks,
Mr. Jackson, Mr. Mullin, Mr. Banks, Mr. Mast, Mr. Gaetz, Mr. Harris,
Mr. Perry, Mr. Carter of Georgia, Mrs. Harshbarger, Ms. Stefanik, Mr.
Bost, Mr. Rutherford, Mr. Roy, Mr. Grothman, Mr. Loudermilk, Mr.
Griffith, Mr. Austin Scott of Georgia, Mrs. Fischbach, Mr. Meuser, Mr.
Tiffany, Mr. Wilson of South Carolina, Mrs. Lesko, Mr. Taylor, Mr.
Burchett, Ms. Foxx, Mr. Mann, Mr. Donalds, and Mr. Fulcher) introduced
the following bill; which was referred to the Committee on Ways and
Means, and in addition to the Committee on Natural Resources, 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 amend the Internal Revenue Code of 1986 to repeal certain excise
taxes relating to firearms, 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 ``RETURN (Repealing Excise Tax on
Unalienable Rights Now) our Constitutional Rights Act of 2022'' or the
``RETURN our Constitutional Rights Act of 2022''.
SEC. 2. REPEAL OF CERTAIN PITTMAN-ROBERTSON EXCISE TAXES.
(a) Excise Taxes on Firearms and Ammunition Repealed.--
(1) In general.--Subchapter D of chapter 32 of the Internal
Revenue Code of 1986 is amended (after moving the provision
referred to in paragraph (2)(A)(ii)) by striking part III (and
by striking the item relating to such part from the table of
parts for such subchapter).
(2) Conforming amendments.--
(A) Section 5843 is amended--
(i) by striking ``Importers'' and inserting
the following:
``(a) In General.--Importers'', and
(ii) by moving subsection (d) of section
4182 of such Code to the end of such section
5843, by redesignating such subsection as
subsection (b), and by inserting ``With Respect
to Certain Ammunition'' after ``Records'' in
the heading of such subsection.
(B) Section 6091(b)(6) of such Code is amended by
striking ``section 4181 or''.
(C) Section 1111(c)(2) of the Homeland Security Act
of 2002 (6 U.S.C. 531(c)(2)) is amended by striking ``,
sections 4181 and 4182 of the Internal Revenue Code of
1986,''.
(D) Section 3(2)(B)(v) of the Toxic Substances
Control Act (15 U.S.C. 2602(2)(B)(v)) is amended by
striking ``section 4181 of the Internal Revenue Code of
1954 (determined without regard to any exemptions from
such tax provided by section 4182 or 4221 or any other
provision of such Code)'' and inserting ``section 4181
of the Internal Revenue Code of 1986 (as in effect
before its repeal by the RETURN our Constitutional
Rights Act of 2022 and determined without regard to any
exemption from tax provided under any provision of such
Code)''.
(E) Section 3(a)(5)(E) of the Consumer Product
Safety Act (15 U.S.C. 2052(a)(5)(E)) is amended by
striking ``section 4181 of the Internal Revenue Code of
1954 (determined without regard to any exemptions from
such tax provided by section 4182 or 4221, or any other
provision of such Code)'' and inserting ``section 4181
of the Internal Revenue Code of 1986 (as in effect
before its repeal by the RETURN our Constitutional
Rights Act of 2022 and determined without regard to any
exemption from tax provided under any provision of such
Code)''.
(b) Excise Taxes on Bows and Arrows Repealed.--
(1) In general.--Section 4161 of such Code is amended by
striking subsection (b).
(2) Conforming amendment to properly reformat existing
law.--Section 4161 of such Code (as amended by paragraph (1)),
is amended by striking subsection (a) and inserting the
following:
``(a) In General.--There is hereby imposed on the sale of any
article of sport fishing equipment by the manufacturer, producer, or
importer a tax equal to 10 percent of the price for which so sold.
``(b) Limitation on Tax Imposed on Fishing Rods and Poles.--The tax
imposed by subsection (a) on any fishing rod or pole shall not exceed
$10.
``(c) 3 Percent Rate of Tax for Electric Outboard Motors.--In the
case of an electric outboard motor, subsection (a) shall be applied by
substituting `3 percent' for `10 percent'.
``(d) 3 Percent Rate of Tax for Tackle Boxes.--In the case of
fishing tackle boxes, subsection (a) shall be applied by substituting
`3 percent' for `10 percent'.
``(e) Parts or Accessories Sold in Connection With Taxable Sale.--
In the case of any sale by the manufacturer, producer, or importer of
any article of sport fishing equipment, such article shall be treated
as including any parts or accessories of such article sold on or in
connection therewith or with the sale thereof.''.
(c) Amendments Related to the Federal Aid to Wildlife Restoration
Fund.--Section 3(a) of the Pittman-Robertson Wildlife Restoration Act
(16 U.S.C. 669b(a)) is amended--
(1) by striking the first 2 sentences of paragraph (1), and
(2) by amending paragraph (2) to read as follows:
``(2) Wildlife conservation and restoration subaccount.--
``(A) Establishment.--There is established in the
Federal Aid to Wildlife Restoration Fund a subaccount
to be known as the `Wildlife Conservation and
Restoration Subaccount' (referred to in this paragraph
as the `subaccount').
``(B) Use.--Amounts in the subaccount shall be
available without further appropriation, for each
fiscal year, for apportionment in accordance with this
Act to carry out State Wildlife Conservation and
Restoration programs in order to manage fish and
wildlife species of greatest conservation need as
determined by a State fish and wildlife agency.
``(C) Deposits.--In fiscal year 2023 and each
fiscal year thereafter, the Secretary of the Treasury
shall transfer to the fund for deposit in the
subaccount the lesser of--
``(i) $800,000,000, or
``(ii) the sum of--
``(I) the amounts deposited in the
Treasury under section 9 of the Outer
Continental Shelf Lands Act (43 U.S.C.
1338) during the preceding fiscal year,
and
``(II) the amounts deposited in the
Treasury under section 35 of the
Mineral Leasing Act (30 U.S.C. 191),
determined after the withdrawal of
funds to the States under subsection
(a) of that section, during the
preceding fiscal year.''.
(d) Effective Date.--
(1) In general.--Except as otherwise provided in this
subsection, the amendments made by this section shall apply to
sales after the date of the enactment of this Act.
(2) Wildlife conservation and restoration subaccount.--The
amendment made by subsection (c)(2) shall apply to fiscal years
after fiscal year 2022.
SEC. 3. REPEAL OF CERTAIN NATIONAL FIREARM ACT TAXES.
(a) Firearm Transfer Tax Repealed.--Subchapter A of chapter 53 of
the Internal Revenue Code of 1986 is amended by striking part II.
(b) Firearm Making Tax Repealed.--Subchapter A of chapter 53 of
such Code is amended by striking part III.
(c) Conforming Amendments.--
(1) Subchapter A of chapter 53 of such Code is amended--
(A) by moving sections 5801 and 5802 from part I to
immediately after the heading of such subchapter,
(B) by striking part I,
(C) by striking the table of parts for such
subchapter, and
(D) by inserting ``Special (Occupational)'' before
``Taxes'' in the heading of such subchapter.
(2) Section 5846 of such Code is amended by striking
``sections 5801, 5811, and 5821'' and inserting ``section
5801''.
(3) Part II of subchapter B of chapter 53 of such Code is
amended by striking sections 5852, 5853, and 5854 (and by
striking the items relating to such sections from the table of
sections for such part).
(4)(A) Section 5872 of such Code is amended to read as
follows:
``SEC. 5872. LAWS APPLICABLE.
``All the provisions of internal revenue laws relating to searches,
seizures, and forfeitures are extended to and made to apply to the
persons to whom this chapter applies.''.
(B) The table of sections for subchapter D of chapter 53 of
such Code is amended by striking the item relating to section
5872 and inserting the following new item:
``Sec. 5872. Laws applicable.''.
(d) Effective Date.--The amendments made by this section shall
apply to firearms transferred or made (as the case may be) after the
date of the enactment of this Act.
SEC. 4. RULE OF CONSTRUCTION.
None of the amendments made by this Act shall be construed to place
any firearms sold, transferred, manufactured, or imported by persons
engaged in business regulated under chapter 53 of the Internal Revenue
Code of 1986 (the National Firearms Act) under the jurisdiction of the
Consumer Product Safety Commission.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, 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.
Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, 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.
Sponsor introductory remarks on measure. (CR H6869)
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