To provide an amnesty period during which veterans and their family members can register certain firearms in the National Firearms Registration and Transfer Record, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans' Heritage Firearms Act of 
2004''.

SEC. 2. AMNESTY PERIOD FOR VETERANS TO REGISTER QUALIFYING FIREARMS.

    (a) Registration.--Subject to such regulations as the Attorney 
General may prescribe, the applicable veteran or a member of such a 
veteran's family, who owns and possesses a qualifying firearm, may 
register such firearm in the National Firearms Registration and 
Transfer Record (described in section 5841 of the Internal Revenue Code 
of 1986) during the amnesty period.
    (b) Qualifying Firearm.--
            (1) In general.--For purposes of this section, the term 
        ``qualifying firearm'' means any firearm which was acquired--
                    (A) before October 31, 1968; and
                    (B) by a veteran, while such veteran was a member 
                of the Armed Forces and was stationed outside the 
                continental United States.
            (2) Presumption of validity.--With respect to any firearm, 
        in the absence of clear and convincing evidence to the contrary 
        the Attorney General shall accept as true and accurate any 
        affidavit, document, or other evidence submitted by an 
        individual to establish that such firearm meets the 
        requirements of paragraph (1).
    (c) Hearings.--If the Attorney General determines that any 
individual may not register a firearm under subsection (a) during the 
amnesty period, the Attorney General, upon the request of such 
individual, shall--
            (1) provide such individual any evidence on which the 
        Attorney General's decision is based; and
            (2) promptly hold a hearing to review such determination.
    (d) Limited Immunity.--
            (1) Criminal liability under title 18.--Any individual who 
        registers a firearm under subsection (a)--
                    (A) shall be treated, for purposes of subsections 
                (a)(3), (o), (v), and (w) of section 922 of title 18, 
                United States Code, as having lawfully acquired and 
                possessed the firearm before the date of the enactment 
                of chapter 44 of such title and each of such chapter's 
                provisions; and
                    (B) shall not be liable under chapter 44 of title 
                18, United States Code, for any violation of such 
                chapter which--
                            (i) is based solely on such individual's 
                        ownership, possession, transportation, 
                        importation, or alteration of such firearm; and
                            (ii) occurred before or concurrent with 
                        such registration.
            (2) Criminal liability under internal revenue code.--Except 
        as provided in paragraph (3), any individual who registers a 
        firearm under subsection (a) shall not be liable under chapter 
        53 or 75 of the Internal Revenue Code of 1986 for any violation 
        of such chapters which relates to such firearm and which 
        occurred before or concurrent with such registration.
            (3) Transfer tax liability.--Paragraph (2) shall not affect 
        the liability of any individual for any transfer tax imposed 
        under section 5811 of the Internal Revenue Code of 1986.
            (4) Attempts to register.--In the case of an applicable 
        veteran or a member of such a veteran's family who attempts to 
        register a qualifying firearm in the National Firearms 
        Registration and Transfer Record at a time other than during 
        the amnesty period, paragraphs (1), (2), and (3) shall apply 
        with respect to such individual if such individual surrenders 
        such firearm to a law enforcement agency not later than 30 days 
        after notification by the Attorney General of potential 
        criminal liability for continued possession of the firearm.
    (e) Forfeiture.--Any firearm registered under subsection (a) shall 
not be subject to seizure or forfeiture under chapter 53 or 75 of the 
Internal Revenue Code or chapter 44 of title 18, United States Code, 
for any violation of such chapters which relates to such firearm and 
which occurred before or concurrent with such registration.
    (f) Notice; Forms; Mailbox Rule.--
            (1) Notice of amnesty period.--The Attorney General shall 
        provide clear printed notices providing information regarding 
        the amnesty period and registering a firearm during such 
        period. To the extent feasible, the Attorney General shall 
        ensure that such notices are posted in post offices, law 
        enforcement buildings, buildings of the Department of Veterans 
        Affairs, and in the businesses of licensed firearms dealers.
            (2) Forms.--The Attorney General shall make available any 
        forms necessary for registering a firearm in the National 
        Firearms Registration and Transfer Record. To the extent 
        feasible, the Attorney General shall make such forms available 
        in the locations referred to in paragraph (1) and through the 
        website for the Bureau of Alcohol, Tobacco, Firearms, and 
        Explosives.
            (3) Mailbox rule.--For purposes of this section, the 
        Attorney General shall treat any form that is postmarked during 
        the amnesty period as received during the amnesty period.
    (g) Definitions.--For purposes of this section:
            (1) Amnesty period.--The term ``amnesty period'' means the 
        90-day period beginning on the date that is 90 days after the 
        date of the enactment of this Act.
            (2) Firearm.--The term ``firearm'' has the meaning given 
        such term in section 5845 of the Internal Revenue Code of 1986, 
        except that such term does not include--
                    (A) any device described in subsection (f)(1) of 
                such section; or
                    (B) any combination of parts--
                            (i) designed or intended for use in 
                        converting any device into a device described 
                        in subparagraph (A); or
                            (ii) from which a device described in 
                        subparagraph (A) may be readily assembled.
            (3) Applicable veteran.--With respect to any firearm, the 
        term ``applicable veteran'' means the veteran described in 
        subsection (b)(1)(B).
            (4) Veteran.--The term ``veteran'' has the meaning given 
        such term in section 101(2) of title 38, United States Code.
            (5) Family.--The term ``family'' means, with respect to a 
        veteran, the grandparents of such veteran, the grandparents of 
        such veteran's spouse, the lineal descendants of such 
        grandparents, and any spouse of such a lineal descendant. A 
        spouse of an individual who is legally separated from such 
        individual under a decree of divorce or separate maintenance 
        shall be treated as such individual's spouse for purposes of 
        this paragraph. Individuals related by the half blood or by 
        legal adoption shall be treated as if they were related by the 
        whole blood for purposes of this paragraph.
            (6) Continental united states.--The term ``continental 
        United States'' means the several States and the District of 
        Columbia, but does not include Alaska or Hawaii.

SEC. 3. TRANSFER OF FIREARMS TO MUSEUMS.

    (a) Transfer of Forfeited Firearms to Museums.--
            (1) In general.--The Attorney General shall transfer each 
        firearm which has been forfeited to the United States to the 
        first qualified museum that submits a request for such firearm 
        in such form and manner as the Attorney General may specify.
            (2) Destruction of forfeited firearms prohibited.--The 
        Attorney General shall not destroy any firearm which has been 
        forfeited to the United States until the end of the 5-year 
        period beginning on the date of such forfeiture.
            (3) Catalogue of firearms.--With respect to each firearm 
        which is available to be transferred to a museum under 
        paragraph (1), the Attorney General shall, not later than 60 
        days after the forfeiture of such firearm, publish information 
        which identifies such firearm (including a picture) on the web 
        page of the Bureau of Alcohol, Tobacco, Firearms, and 
        Explosives. Such information shall be available to the public 
        without cost and without restriction.
            (4) Registration of firearms.--Any firearm transferred 
        under paragraph (1) to a qualified museum shall be registered 
        to the transferee in the National Firearms Registration and 
        Transfer Record (described in section 5841 of the Internal 
        Revenue Code of 1986).
            (5) Firearm.--For purposes of this subsection, the term 
        ``firearm'' means any firearm (as defined in section 2(g)(2)) 
        which is treated as a curio or relic under chapter 44 of title 
        18, United States Code.
            (6) Qualified museum.--For purposes of this subsection, the 
        term ``qualified museum'' means--
                    (A) any museum owned or operated by a unit of 
                Federal, State, or local government; and
                    (B) any museum which--
                            (i) is open to the public;
                            (ii) is incorporated as not-for-profit 
                        corporation under applicable state law;
                            (iii) may possess a firearm in the 
                        collection of the museum under the laws of the 
                        State in which the collection of the museum is 
                        displayed;
                            (iv) holds a license under chapter 44 of 
                        title 18, United States Code, as a collector of 
                        curios or relics; and
                            (v) certifies to the Attorney General 
                        that--
                                    (I) the museum is not engaged in 
                                the trade or business of buying or 
                                selling firearms,
                                    (II) with respect to the transfer 
                                of any firearm under paragraph (1), the 
                                museum is not requesting the transfer 
                                of such firearm for purpose of sale, 
                                and
                                    (III) the museum shall, not later 
                                than 90 days after the date on which 
                                such museum ceases operations, file an 
                                application pursuant to chapter 53 of 
                                the Internal Revenue Code of 1986 to 
                                transfer any machinegun transferred to 
                                the museum under paragraph (1) to an 
                                entity or person who may lawfully 
                                possess such machinegun under section 
                                922(o) of title 18, United States Code, 
                                or abandon such machinegun to Federal, 
                                State, or local law enforcement 
                                authorities.
    (b) Transfer of Machineguns to Museums.--Section 922(o)(2) of title 
18, United States Code, is amended--
            (1) in subparagraph (A), by striking ``or'' at the end;
            (2) by redesignating subparagraph (B) as subparagraph (C); 
        and
            (3) by inserting after subparagraph (A) the following new 
        subparagraph:
            ``(B) a transfer to or by, or possession by, a museum which 
        is open to the public and incorporated as a not-for-profit 
        corporation under applicable State law; or''.

Summary: Veterans' Heritage Firearms Act of 2004 - Provides a 90-day amnesty period during which veterans and their family members can register in the National Firearms Registration and Transfer Record any firearm acquired before October 31, 1968, by a veteran while a member of the armed forces stationed outside the continental United States. Grants such an individual limited immunity under the Federal criminal code and the Internal Revenue Code with respect to the acquisition, possession, transportation, or alteration of such firearm before or concurrent with such registration. Extends such immunity to a veteran who attempts to register a qualifying firearm outside of the amnesty period if the veteran surrenders the firearm within 30 days after being notified of potential criminal liability for continued possession. Requires the Attorney General to: (1) transfer each firearm qualifying as a curio or relic which has been forfeited to the United States to the first qualified museum that requests it. And (2) publish information identifying each such firearm which is available to be transferred to a museum. Prohibits the Attorney General from destroying any such firearm which has been forfeited until five years after the forfeiture. Requires that any firearm transferred to a qualified museum be registered to the transferee. Makes a prohibition against transfer or possession of a machine-gun inapplicable to a transfer to or by, or possession by, a museum which is open to the public and incorporated as a not-for-profit corporation under applicable State law.