I 

113TH CONGRESS 

1ST SESSION H. R. 3018 

To amend the Internal Revenue Code of 1986 to increase the excise tax 

and special occupational tax in respect of firearms and to increase 

the transfer tax on any other weapon, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 2, 2013 

Mr. DANNY K. DAVIS of Illinois (for himself and Mr. PASCRELL) introduced 

the following bill; which was referred to the Committee on Ways and 

Means, and in addition to the Committees on Natural Resources, the Judiciary, Energy and Commerce, and Education and the Workforce, 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 

the excise tax and special occupational tax in respect 

of firearms and to increase the transfer tax on any 

other weapon, and for other purposes. 

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 ‘‘Gun Violence Preven5 tion and Safe Communities Act of 2013’’. 


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1 SEC. 2. INCREASE IN EXCISE TAXES RELATING TO FIRE2 ARMS. 

3 (a) IN GENERAL.—Section 4181 of the Internal Rev4 enue Code of 1986 is amended to read as follows: 

5 ‘‘SEC. 4181. IMPOSITION OF TAX. 

6 ‘‘There is hereby imposed upon the sale by the manu7 facturer, producer, or importer of the following articles a 

8 tax equivalent to the specified percent of the price for 

9 which so sold: 

10 ‘‘(1) Articles taxable at 20 percent: 

11 ‘‘(A) Pistols. 

12 ‘‘(B) Revolvers. 

13 ‘‘(C) Firearms (other than pistols and re14 volvers). 

15 ‘‘(D) Any lower frame or receiver for a 

16 firearm, whether for a semiautomatic pistol, 

17 rifle, or shotgun that is designed to accommo18 date interchangeable upper receivers. 

19 ‘‘(2) Articles taxable at 50 percent: Shells and 

20 cartridges.’’. 

21 (b) EXEMPTION FOR UNITED STATES.—Subsection 

22 (b) of section 4182 of the Internal Revenue Code of 1986 

23 is amended to read as follows: 

24 ‘‘(b) SALES TO UNITED STATES.—No firearms, pis25 tols, revolvers, lower frame or receiver for a firearm, 

26 shells, and cartridges purchased with funds appropriated 


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1 for any department, agency, or instrumentality of the 

2 United States shall be subject to any tax imposed on the 

3 sale or transfer of such articles.’’. 

4 (c) AVAILABILITY OF FUNDS FROM INCREASED

5 TAXES.— 

6 (1) ALLOCATION.—Amounts in the general 

7 fund of the Treasury by reason of section 3(a) of the 

8 Pittman-Robertson Wildlife Restoration Act (as 

9 amended by paragraph (2) of this subsection) are 

10 hereby appropriated and shall be available, as fol11 lows: 

12 (A) 35 percent of such amounts shall be 

13 available for community-oriented policing serv14 ices grants for the hiring and rehiring of addi15 tional career law enforcement officers under 

16 section 1701(b) of title I of the Omnibus Crime 

17 Control and Safe Streets Act of 1968 (42 

18 U.S.C. 3796dd(b)). States using funds for 

19 school resource officers shall include training, 

20 protections, and monitoring to ensure that 

21 school resource officers are used to improve 

22 school safety and climate, and promote positive 

23 reform in student suspensions, expulsions, and 

24 referrals to the juvenile or criminal justice sys25 tems. 


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1 (B) 35 percent of such amounts shall be 

2 available for the Project Safe Neighborhoods, as 

3 authorized by sections 101 through 104 of the 

4 Continuing Appropriations Resolution, 2007 

5 (Public Law 110–5) and Public Law 109–108 

6 (119 Stat. 2290, 2302). 

7 (C) 10 percent of such amounts shall be 

8 available for the Centers for Disease Control 

9 National Center for Injury Prevention and Con10 trol for purposes of research on gun violence 

11 and its prevention. 

12 (D) 5 percent of such amounts shall be 

13 available for the National Criminal History Im14 provement Program authorized under section 

15 302(c) of title I of the Omnibus Crime Control 

16 and Safe Streets Act of 1968 (42 U.S.C. 

17 3732(c)). 

18 (E) 5 percent of such amounts shall be 

19 available for the NICS Act Record Improve20 ment Program authorized under section 301 of 

21 the NICS Improvement Amendments Act of 

22 2007. 

23 (F) 5 percent for the Community-Based 

24 Violence Prevention Field-Initiated Research 


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1 and Evaluation Program of the Department of 

2 Justice. 

3 (G) 5 percent of such amounts shall be 

4 available for the Secretary of Education to pro5 vide directed grants and technical assistance to 

6 schools eligible for or receiving grants under 

7 part A of title I of the Elementary and Sec8 ondary Education Act of 1965 to develop and 

9 implement comprehensive, evidence-based local 

10 or regional strategies (such as positive behavior 

11 interventions and supports, social and emotional 

12 learning, and restorative justice programs) to 

13 improve school climate, reduce the use of exclu14 sionary school discipline, and decrease the num15 ber of youth entering the juvenile and criminal 

16 justice systems. 

17 (2) CONFORMING AMENDMENT.—Section 3(a) 

18 of the Pittman-Robertson Wildlife Restoration Act 

19 (16 U.S.C. 669b(a)) is amended by adding at the 

20 end the following new sentence: ‘‘There shall not be 

21 covered into the fund the portion of the tax imposed 

22 by such section 4181 that is attributable to any in23 crease in amounts received in the Treasury under 

24 such section by reason of the amendments made by 

25 section 2 of the Gun Violence Prevention and Safe 


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1 Communities Act of 2013, as estimated by the Sec2 retary.’’. 

3 (d) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply with respect to sales after Decem5 ber 31, 2013. 

6 SEC. 3. SPECIAL TAX AND LICENSING RELATING TO FIRE7 ARMS. 

8 (a) INCREASE IN TAX.— 

9 (1) GENERAL RULE.—Subsection (a) of section 

10 5801 of the Internal Revenue Code of 1986— 

11 (A) in paragraph (1) by striking ‘‘$1,000’’ 

12 and inserting ‘‘$2,000’’, and 

13 (B) in paragraph (2) by striking ‘‘$500’’ 

14 and inserting ‘‘50 percent of the dollar amount 

15 applicable under paragraph (1) for the taxable 

16 year’’. 

17 (2) SMALL IMPORTERS AND MANUFACTUR18 ERS.—Paragraph (1) of section 5801(b) of such 

19 Code is amended by striking ‘‘substituting ‘$500’ for 

20 ‘$1,000’ ’’ and inserting ‘‘substituting ‘50 percent of 

21 the dollar amount applicable under such paragraph 

22 for the taxable year’ for ‘$2,000’ ’’. 

23 (3) ADJUSTMENT FOR INFLATION.—Section 

24 5801 of the Internal Revenue Code of 1986 is 


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1 amended by adding at the end the following new 

2 subsection: 

3 ‘‘(c) ADJUSTMENT FOR INFLATION.—In the case of 

4 any taxable year beginning in a calendar year after 2014, 

5 the dollar amount in subsection (a)(1) shall be increased 

6 by an amount equal to— 

7 ‘‘(1) such dollar amount, multiplied by 

8 ‘‘(2) the cost-of-living adjustment determined 

9 under section 1(f)(3) for the calendar year in which 

10 the taxable year begins, determined by substituting 

11 ‘calendar year 2013’ for ‘calendar year 1992’ in sub12 paragraph (B) thereof. 

13 If any increase under paragraph (1) is not a multiple of 

14 $10, such increase shall be rounded to the next lowest 

15 multiple of $10.’’. 

16 (b) INCREASE IN TRANSFER TAX ON FIREARMS.— 

17 (1) IN GENERAL.—Subsection (a) of section 

18 5811 of the Internal Revenue Code of 1986 is 

19 amended— 

20 (A) by striking ‘‘$200’’ and inserting 

21 ‘‘$500’’, and 

22 (B) by striking ‘‘$5’’ and inserting 

23 ‘‘$100’’. 

24 (2) ADJUSTMENT FOR INFLATION.—Section 

25 5811 of the Internal Revenue Code of 1986 is 


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1 amended by adding at the end the following new 

2 subsection: 

3 ‘‘(d) ADJUSTMENT FOR INFLATION.—In the case of 

4 any taxable year beginning in a calendar year after 2014, 

5 each dollar amount in subsection (a) shall be increased 

6 by an amount equal to— 

7 ‘‘(1) such dollar amount, multiplied by 

8 ‘‘(2) the cost-of-living adjustment determined 

9 under section 1(f)(3) for the calendar year in which 

10 the taxable year begins, determined by substituting 

11 ‘calendar year 2013’ for ‘calendar year 1992’ in sub12 paragraph (B) thereof. 

13 If any increase under paragraph (1) is not a multiple of 

14 $5, such increase shall be rounded to the next lowest mul15 tiple of $5.’’. 

16 (c) CERTAIN SEMIAUTOMATIC PISTOLS CHAMBERED

17 FOR CARTRIDGES TREATED AS FIREARMS.—The first 

18 sentence of section 5845(a) of the Internal Revenue Code 

19 of 1986 is amended— 

20 (1) by striking ‘‘and’’ before ‘‘(8)’’, 

21 (2) by striking ‘‘device.’’ and inserting ‘‘device, 

22 and’’, and 

23 (3) by adding at the end the following: ‘‘(9) a 

24 semiautomatic pistol chambered for cartridges com25 monly considered rifle rounds, configured with reVerDate Mar 15 2010 20:24 Aug 21, 2013 Jkt 029200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H3018.IH H3018

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1 ceivers commonly associated with rifles and capable 

2 of accepting detachable magazines.’’. 

3 (d) EFFECTIVE DATES.— 

4 (1) IN GENERAL.—Except as provided by para5 graph (2), the amendments made by this section 

6 shall take effect on July 1, 2014. 

7 (2) TRANSFER TAX.—The amendment made by 

8 subsection (b) shall apply to transfers after Decem9 ber 31, 2013. 

10 (3) ALL TAXPAYERS TREATED AS COMMENCING

11 IN BUSINESS ON JULY 1, 2014.—Any person engaged 

12 on July 1, 2014, in any trade or business which is 

13 subject to an occupational tax by reason of the 

14 amendment made by subsection (b) shall be treated 

15 for purposes of such tax as having first engaged in 

16 a trade or business on such date. 

Æ 


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