Gun Violence Prevention and Safe Communities Act of 2022
This bill increases by .5% the excise tax on firearms, including pistols, revolvers, and shells and cartridges. The bill establishes the Gun Violence Prevention Trust Fund into which the increased tax revenues are deposited to fund gun violence prevention programs. The Trust Fund creates separate accounts for violence prevention, gun violence research, hate crimes data collection and enforcement, and firearm forensics.
The bill also requires an inflation adjustment to the amount of the special tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms.
[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8957 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 8957
To amend the Internal Revenue Code of 1986 to increase certain taxes
related to firearms, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
September 22, 2022
Mr. Danny K. Davis of Illinois (for himself, Mr. Pascrell, Mr.
Schneider, Mr. Blumenauer, Mr. Suozzi, Ms. Moore of Wisconsin, Mr.
Evans, Ms. Sanchez, Ms. Sewell, Mr. Higgins of New York, Mr. Beyer, Mr.
Vargas, Ms. Porter, Mr. Carson, Ms. Norton, Ms. Dean, Mr. Auchincloss,
Mr. Brown of Maryland, Mrs. Carolyn B. Maloney of New York, Mr. Cohen,
Mr. Johnson of Georgia, and Ms. Kelly of Illinois) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committees on the Judiciary, and Energy and
Commerce, 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 increase certain taxes
related 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 ``Gun Violence Prevention and Safe
Communities Act of 2022''.
SEC. 2. INCREASE IN EXCISE TAX ON SALE OF FIREARMS, ETC.
(a) In General.--Section 4181 of the Internal Revenue Code of 1986
is amended--
(1) by striking ``There'' and inserting the following:
``(a) In General.--There'', and
(2) by adding at the end the following new subsection:
``(b) Increased Tax To Fund Gun Violence Prevention Programs.--
``(1) In general.--Each rate of tax imposed under
subsection (a) is hereby increased by 0.5 percentage points.
``(2) Application of tax to frames and receivers.--
``(A) In general.--Any frame or receiver of a
firearm shall be subject to tax under subsection (a)
(after taking into account paragraph (1)) in the same
manner as a firearm which is neither a pistol nor a
revolver.
``(B) Special rule for split or modular frames and
receivers.--In the case of any split or modular frame
or receiver, if any module of such frame or receiver is
sold separately, such module shall be treated as a
frame or receiver if (and only if) such module is
required to be marked and serialized by the Attorney
General.
``(C) Prevention of double taxation.--Subparagraph
(A) shall not apply to any frame or receiver if the
manufacturer, producer, or importer thereof
demonstrates to the satisfaction of the Secretary that
such frame or receiver will be used in the manufacture
or production of a firearm to which the tax imposed by
this section applies.''.
(b) Exemption for United States.--Subsection (b) of section 4182 of
the Internal Revenue Code of 1986 is amended to read as follows:
``(b) Sales to United States.--No firearm, pistol, revolver, frame
or receiver for a firearm, shell, or cartridge purchased with funds
appropriated for any department, agency, or instrumentality of the
United States shall be subject to any tax imposed on the sale or
transfer of such article.''.
(c) Gun Violence Prevention Trust Fund.--
(1) In general.--Subchapter A of chapter 98 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new section:
``SEC. 9512. GUN VIOLENCE PREVENTION TRUST FUND.
``(a) Creation of Trust Fund.--
``(1) In general.--There is established in the Treasury of
the United States a trust fund to be known as the `Gun Violence
Prevention Trust Fund', consisting of such amounts as may be
appropriated or credited to such fund as provided in this
section or section 9602(b).
``(2) Establishment of accounts.--There is established in
the Gun Violence Prevention Trust Fund each of the following
accounts:
``(A) The Violence Prevention Account.
``(B) The Gun Violence Research Account.
``(C) Hate Crimes Data Collection, Prevention, and
Enforcement Account.
``(D) Firearm Forensics Account.
``(3) Gun violence research subaccounts.--There is
established in the Gun Violence Research Account a Centers for
Disease Control and Prevention Subaccount and a National
Institutes of Health Subaccount.
``(b) Transfers to Trust Fund and Accounts.--There are hereby
appropriated to the Gun Violence Prevention Trust Fund amounts
equivalent to the taxes received in the Treasury under section 4181(b).
Such amounts shall be divided equally among each of the accounts
established under subsection (a)(2). Such amounts allocated to the Gun
Violence Research Account under the preceding sentence shall be divided
equally between the Centers for Disease Control and Prevention
Subaccount and the National Institutes of Health Subaccount.
``(c) Expenditures.--Amounts in the Gun Violence Prevention Trust
Fund shall be available, as provided in appropriation Acts, only as
follows:
``(1) Violence prevention.--Amounts in the Violence
Prevention Account shall be available to the Office of Justice
Programs of the Department of Justice to carry out community-
based violence intervention and prevention initiatives.
``(2) Gun violence research.--
``(A) Centers for disease control and prevention.--
Amounts in the Centers for Disease Control and
Prevention Subaccount shall be available to the
National Center for Injury Prevention and Control of
the Centers for Disease Control and Prevention for
purposes of research on gun violence and its
prevention, including prevention of suicide by firearm.
``(B) National institutes of health.--Amounts in
the National Institutes of Health Subaccount shall be
available to the National Institutes of Health for
purposes of research on gun violence and its
prevention, including prevention of suicide by firearm.
``(3) Hate crimes data collection, prevention, and
enforcement.--Amounts in the Hate Crimes Data Collection,
Prevention, and Enforcement Account shall be available to carry
out the Jabara-Heyer NO HATE Act (section 5 of Public Law 117-
13).
``(4) Firearm forensics.--Amounts in the Firearm Forensics
Account shall be available to the Bureau of Alcohol, Tobacco,
Firearms and Explosives for the activities of the National
Firearms Examiner Academy.''.
(2) Conforming amendments.--
(A) Section 3(a) of the Pittman-Robertson Wildlife
Restoration Act (16 U.S.C. 669b(a)) is amended by
inserting ``(other than subsection (b) thereof)'' after
``4181''.
(B) The table of sections for subchapter A of
chapter 98 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new item:
``Sec. 9512. Gun Violence Prevention Trust Fund.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to sales after the date of the enactment of this
Act.
SEC. 3. INFLATION ADJUSTMENT OF OCCUPATIONAL AND TRANSFER TAXES
RELATING TO FIREARMS.
(a) Occupational Tax Adjusted for Inflation.--
(1) In general.--Section 5801 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
``(c) Adjustment for Inflation.--In the case of any taxable period
beginning in a calendar year after 2022, the $1,000 amounts in
subsections (a)(1) and (b)(1) and the $500 amounts in subsections
(a)(2) and (b)(1) shall each be increased by an amount equal to--
``(1) such dollar amount, multiplied by
``(2) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable year
begins, determined by substituting `calendar year 2021' for
`calendar year 2016' in subparagraph (A)(ii) thereof.
If any increase under the preceding sentence is not a multiple of $10,
such increase shall be rounded to the next lowest multiple of $10.''.
(2) Effective date.--The amendment made by this section
shall apply to taxable periods beginning after December 31,
2022.
(b) Transfer Tax Adjusted for Inflation.--
(1) In general.--Section 5811 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
``(d) Adjustment for Inflation.--In the case of any transfer after
2022, the $200 and $5 amounts in subsection (a) shall each be increased
by an amount equal to--
``(1) such dollar amount, multiplied by
``(2) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the transfer
occurs, determined by substituting `calendar year 2021' for
`calendar year 2016' in subparagraph (A)(ii) thereof.
If any increase under the preceding sentence is not a multiple of $5
($1 in the case of any increase of the $5 amount), such increase shall
be rounded to the next lowest multiple of $5 ($1 in the case of any
increase of the $5 amount).''.
(2) Effective date.--The amendment made by this section
shall apply to transfers after December 31, 2022.
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on the Judiciary, and Energy and Commerce, 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 Committees on the Judiciary, and Energy and Commerce, 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 Committees on the Judiciary, and Energy and Commerce, 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 Subcommittee on Health.
Referred to the Subcommittee on Crime, Terrorism, and Homeland Security.
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