I 

113TH CONGRESS 

1ST SESSION H. R. 226 

To amend the Internal Revenue Code of 1986 to allow a credit against 

tax for surrendering to authorities certain assault weapons. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 14, 2013 

Ms. DELAURO (for herself and Mr. GRIJALVA) 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 allow a 

credit against tax for surrendering to authorities certain 

assault weapons. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Support Assault Fire5 arms Elimination and Reduction for our Streets Act’’. 

6 SEC. 2. ASSAULT WEAPON TURN-IN CREDIT. 

7 (a) IN GENERAL.—Subpart A of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 

9 1986 is amended by inserting before section 26 the fol10 lowing new section: 


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1 ‘‘SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT. 

2 ‘‘(a) ALLOWANCE OF CREDIT.— 

3 ‘‘(1) IN GENERAL.—In the case of an individual 

4 who surrenders a specified assault weapon to the 

5 United States or a State or local government (or po6 litical subdivision thereof) as part of a Federal, 

7 State, or local public safety program to reduce the 

8 number of privately owned weapons, on the election 

9 of the taxpayer there shall be allowed as a credit 

10 against the tax imposed by this chapter an amount 

11 equal to $2,000. 

12 ‘‘(2) YEAR CREDIT ALLOWED.—The amount of 

the credit under paragraph (1) shall be allowed 1 13 ⁄2

14 for the taxable year during which the assault weapon 

was so surrendered and 1 15 ⁄2 in the next taxable year. 

16 ‘‘(b) SPECIAL RULES.— 

17 ‘‘(1) WEAPON MUST BE LAWFULLY POS18 SESSED.—No credit shall be allowed under sub19 section (a) with respect to any specified assault 

20 weapon not lawfully possessed by the taxpayer at the 

21 time the weapon is surrendered. 

22 ‘‘(2) SUBSTANTIATION REQUIREMENT.—No 

23 credit shall be allowed under subsection (a) for the 

24 surrender of any specified assault weapon unless the 

25 taxpayer substantiates the surrender by a contem26 poraneous written acknowledgment of the surrender 


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1 by the Federal, State, or local governmental entity 

2 to which the weapon is surrendered. 

3 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—The tax4 payer may elect the application of this section with 

5 respect to only 1 weapon, and if such election is 

6 made for any taxable year, no deduction shall be al7 lowed under any other provision of this chapter with 

8 respect to the surrender or contribution of the speci9 fied assault weapon. 

10 ‘‘(c) ASSAULT WEAPON.—For purposes of this sec11 tion— 

12 ‘‘(1) IN GENERAL.—The term ‘specified assault 

13 weapon’ means any of the following: 

14 ‘‘(A) The following rifles or copies or du15 plicates thereof: 

16 ‘‘(i) AK, AKM, AKS, AK–47, AK–74, 

17 ARM, MAK90, Misr, NHM 90, NHM 91, 

18 SA 85, SA 93, VEPR, 

19 ‘‘(ii) AR–10, 

20 ‘‘(iii) AR–15, Bushmaster XM15, 

21 Armalite M15, or Olympic Arms PCR, 

22 ‘‘(iv) AR70, 

23 ‘‘(v) Calico Liberty, 

24 ‘‘(vi) Dragunov SVD Sniper Rifle or 

25 Dragunov SVU, 


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1 ‘‘(vii) Fabrique National FN/FAL, 

2 FN/LAR, or FNC, 

3 ‘‘(viii) Hi-Point Carbine, 

4 ‘‘(ix) HK–91, HK–93, HK–94, or 

5 HK–PSG–1, 

6 ‘‘(x) Kel-Tec Sub Rifle, 

7 ‘‘(xi) M1 Carbine, 

8 ‘‘(xii) Saiga, 

9 ‘‘(xiii) SAR–8, SAR–4800, 

10 ‘‘(xiv) SKS with detachable magazine, 

11 ‘‘(xv) SLG 95, 

12 ‘‘(xvi) SLR 95 or 96, 

13 ‘‘(xvii) Steyr AUG, 

14 ‘‘(xviii) Sturm, Ruger Mini–14, 

15 ‘‘(xix) Tavor, 

16 ‘‘(xx) Thompson 1927, Thompson M1, 

17 or Thompson 1927 Commando, or 

18 ‘‘(xxi) Uzi, Galil and Uzi Sporter, 

19 Galil Sporter, or Galil Sniper Rifle 

20 (Galatz). 

21 ‘‘(B) The following pistols or copies or du22 plicates thereof: 

23 ‘‘(i) Calico M–110, 

24 ‘‘(ii) MAC–10, MAC–11, or MPA3, 

25 ‘‘(iii) Olympic Arms OA, 


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1 ‘‘(iv) TEC–9, TEC–DC9, TEC–22 

2 Scorpion, or AB–10, or 

3 ‘‘(v) Uzi. 

4 ‘‘(C) The following shotguns or copies or 

5 duplicates thereof: 

6 ‘‘(i) Armscor 30 BG, 

7 ‘‘(ii) SPAS 12 or LAW 12, 

8 ‘‘(iii) Striker 12, or 

9 ‘‘(iv) Streetsweeper. 

10 ‘‘(D) A semiautomatic rifle that has an 

11 ability to accept a detachable magazine, and 

12 that has— 

13 ‘‘(i) a folding or telescoping stock, 

14 ‘‘(ii) a threaded barrel, 

15 ‘‘(iii) a pistol grip, 

16 ‘‘(iv) a forward grip, or 

17 ‘‘(v) a barrel shroud. 

18 ‘‘(E)(i) Except as provided in clause (ii), a 

19 semiautomatic rifle that has a fixed magazine 

20 with the capacity to accept more than 10 

21 rounds. 

22 ‘‘(ii) Clause (i) shall not apply to an at23 tached tubular device designed to accept, and 

24 capable of operating only with, .22 caliber rim25 fire ammunition. 


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1 ‘‘(F) A semiautomatic pistol that has the 

2 ability to accept a detachable magazine, and 

3 has— 

4 ‘‘(i) a second pistol grip, 

5 ‘‘(ii) a threaded barrel, 

6 ‘‘(iii) a barrel shroud, or 

7 ‘‘(iv) the capacity to accept a detach8 able magazine at a location outside of the 

9 pistol grip. 

10 ‘‘(G) A semiautomatic pistol with a fixed 

11 magazine that has the capacity to accept more 

12 than 10 rounds. 

13 ‘‘(H) A semiautomatic shotgun that has— 

14 ‘‘(i) a folding or telescoping stock, 

15 ‘‘(ii) a pistol grip, 

16 ‘‘(iii) the ability to accept a detachable 

17 magazine, or 

18 ‘‘(iv) a fixed magazine capacity of 

19 more than 5 rounds. 

20 ‘‘(I) A shotgun with a revolving cylinder. 

21 ‘‘(J) A frame or receiver that is identical 

22 to, or based substantially on the frame or re23 ceiver of, a firearm described in any of subpara24 graphs (A) through (I) or (L). 

25 ‘‘(K) A conversion kit. 


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1 ‘‘(L) A semiautomatic rifle or shotgun 

2 originally designed for military or law enforce3 ment use, or a firearm based on the design of 

4 such a firearm, that is not particularly suitable 

5 for sporting purposes, as determined by the At6 torney General. In making the determination, 

7 there shall be a rebuttable presumption that a 

8 firearm procured for use by the United States 

9 military or any Federal law enforcement agency 

10 is not particularly suitable for sporting pur11 poses, and a firearm shall not be determined to 

12 be particularly suitable for sporting purposes 

13 solely because the firearm is suitable for use in 

14 a sporting event. 

15 ‘‘(2) RELATED DEFINITIONS.— 

16 ‘‘(A) BARREL SHROUD.—The term ‘barrel 

17 shroud’ means a shroud that is attached to, or 

18 partially or completely encircles, the barrel of a 

19 firearm so that the shroud protects the user of 

20 the firearm from heat generated by the barrel, 

21 but does not include a slide that encloses the 

22 barrel, and does not include an extension of the 

23 stock along the bottom of the barrel which does 

24 not encircle or substantially encircle the barrel. 


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1 ‘‘(B) CONVERSION KIT.—The term ‘con2 version kit’ means any part or combination of 

3 parts designed and intended for use in con4 verting a firearm into a semiautomatic assault 

5 weapon, and any combination of parts from 

6 which a semiautomatic assault weapon can be 

7 assembled if the parts are in the possession or 

8 under the control of a person. 

9 ‘‘(C) DETACHABLE MAGAZINE.—The term 

10 ‘detachable magazine’ means an ammunition 

11 feeding device that can readily be inserted into 

12 a firearm. 

13 ‘‘(D) FIXED MAGAZINE.—The term ‘fixed 

14 magazine’ means an ammunition feeding device 

15 contained in, or permanently attached to, a fire16 arm. 

17 ‘‘(E) FOLDING OR TELESCOPING STOCK.— 

18 The term ‘folding or telescoping stock’ means a 

19 stock that folds, telescopes, or otherwise oper20 ates to reduce the length, size, or any other di21 mension, or otherwise enhances the 

22 concealability, of a firearm. 

23 ‘‘(F) FORWARD GRIP.—The term ‘forward 

24 grip’ means a grip located forward of the trig25 ger that functions as a pistol grip. 


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1 ‘‘(G) PISTOL GRIP.—The term ‘pistol grip’ 

2 means a grip, a thumbhole stock, or any other 

3 characteristic that can function as a grip. 

4 ‘‘(H) THREADED BARREL.—The term 

5 ‘threaded barrel’ means a feature or char6 acteristic that is designed in such a manner to 

7 allow for the attachment of a firearm as defined 

8 in section 5845(a) of the National Firearms Act 

9 (26 U.S.C. 5845(a)). 

10 ‘‘(d) TERMINATION.—This section shall not apply 

11 with respect to any weapon surrendered during a taxable 

12 year beginning more than 2 years after the date of the 

13 enactment of the Support Assault Firearms Elimination 

14 and Reduction for our Streets Act.’’. 

15 (b) CLERICAL AMENDMENT.—The table of sections 

16 for subpart A of part IV of subchapter A of chapter 1 

17 is amended by inserting before the item relating to section 

18 26 the following new item: 

‘‘Sec. 25E. Assault weapon turn-in credit.’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this Act shall apply to taxable years beginning after the 

21 date of the enactment of this Act. 

Æ 


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