I 

118TH CONGRESS 

1ST SESSION H. R. 6352 

To transfer a portion of the firearms transfer tax imposed under the Internal 

Revenue Code of 1986 to the Federal aid to wildlife restoration fund 

and the Conservation of America’s Wildlife Trust Fund, and for other 

purposes. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 9, 2023 

Mr. MOORE of Utah (for himself and Mr. GOLDEN of Maine) introduced the 

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

and in addition to the Committees on the Judiciary, and 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 transfer a portion of the firearms transfer tax imposed 

under the Internal Revenue Code of 1986 to the Federal 

aid to wildlife restoration fund and the Conservation 

of America’s Wildlife Trust Fund, 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 ‘‘Tax Stamp Revenue 

5 Transfer for Wildlife and Recreation Act’’. 


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1 SEC. 2. CONSERVATION OF AMERICA’S WILDLIFE TRUST 

2 FUND. 

3 (a) IN GENERAL.—Subchapter A of chapter 98 of the 

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new section: 

6 ‘‘SEC. 9512. CONSERVATION OF AMERICA’S WILDLIFE 

7 TRUST FUND. 

8 ‘‘(a) IN GENERAL.—There is established in the 

9 Treasury of the United States a trust fund to be known 

10 as the ‘Conservation of America’s Wildlife Trust Fund’ 

11 consisting of such amounts as may be appropriated or 

12 credited to such Trust Fund as provided in this section 

13 or section 9602(b). 

14 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here15 by appropriated to the Conservation of America’s Wildlife 

16 Trust Fund amounts equivalent to 15 percent of the net 

17 revenues received in the Treasury (after the date of the 

18 enactment of this Act) from the tax imposed under section 

19 5811 on the transfer of silencers. 

20 ‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 

21 in the Conservation of America’s Wildlife Trust Fund 

22 shall be available, as provided in appropriations Acts, to 

23 the National Firearms Act Division of the Bureau of Alco24 hol, Tobacco, Firearms, and Explosives only for the pur25 pose of expediting the processing of applications for trans26 fer and registration of silencers described in section 


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1 5812(c) and applications to make ans register silencers 

2 described in the third and fourth sentences of section 

3 5822. 

4 ‘‘(d) OFFSET OF BUDGETARY IMPACT.—The Sec5 retary shall transfer from the Department of Justice As6 sets Forfeiture Fund (established under section 524(c) of 

7 title 28, United States Code) to the general fund of the 

8 Treasury amounts equivalent to the amounts appropriated 

9 to the Conservation of America’s Wildlife Trust Fund 

10 under subsection (b). 

11 ‘‘(e) SILENCER.—For purposes of this section, the 

12 term ‘silencer’ has the meaning given such term in section 

13 5845(a)(7). 

14 ‘‘(f) TERMINATION.—Subsection (b) shall not apply 

15 with respect to the amount of any tax imposed with re16 spect to any transfer after the date which is 7 years after 

17 the date of the enactment of this Act.’’. 

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

19 for subchapter A of chapter 98 of the Internal Revenue 

20 Code of 1986 is amended by adding at the end the fol21 lowing new item: 

‘‘Sec. 9512. Conservation of America’s Wildlife Trust Fund.’’. 

22 SEC. 3. EXPEDITING OF CERTAIN FIREARM SILENCER AP23 PLICATIONS. 

24 (a) PROCESSING OF APPLICATIONS FOR TRANSFER

25 OF FIREARMS.—Section 5812 of the Internal Revenue 


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1 Code of 1986 is amended by adding at the end the fol2 lowing new subsection: 

3 ‘‘(c) PROCESSING OF APPLICATIONS.—In the case of 

4 an application for the transfer and registration of a si5 lencer (as defined in section 5845(a)(7)) that meets the 

6 requirements of paragraphs (1) through (5) of subsection 

7 (a) and that is filed during the 7-year period beginning 

8 on the date of the enactment of this Act, such application 

9 shall be deemed to have been approved by the Secretary 

10 on the date which is 90 days after such requirements are 

11 met (and such transfer may thereafter be made) unless 

12 the Secretary (before such date) determines that the 

13 transfer, receipt, or possession of such silencer would place 

14 the transferee in violation of law.’’. 

15 (b) PROCESSING OF APPLICATIONS FOR MAKING OF

16 FIREARM SILENCERS.—Section 5822 of such Code is 

17 amended by adding at the end the following: ‘‘In the case 

18 of an application to make and register a silencer (as de19 fined in section 5845(a)(7)) that meets the requirements 

20 of subsections (a) through (d) and that is filed during the 

21 7-year period beginning on the date of the enactment of 

22 this Act, such application shall be deemed to have been 

23 approved by the Secretary on the date which is 90 days 

24 after such requirements are met (and such silencer may 

25 thereafter be made) unless the Secretary (before such 


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1 date) determines that the making or possession of such 

2 silencer would place the person making such silencer in 

3 violation of law.’’. 

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

5 this section shall apply to applications filed after the date 

6 of the enactment of this Act. 

7 SEC. 4. FEDERAL AID TO WILDLIFE RESTORATION FUND. 

8 (a) IN GENERAL.—Section 3(a) of the Pittman-Rob9 ertson Wildlife Restoration Act (16 U.S.C. 669b(a)) is 

10 amended— 

11 (1) in paragraph (1), by inserting ‘‘, and an 

12 amount equal to 85 percent of all revenues accruing 

13 each fiscal year, beginning with the fiscal year 2024 

14 and ending with fiscal year 2030, from the tax im15 posed on the transfer of silencers (as such term is 

16 defined in section 5845(a)(7) of such Code) by sec17 tion 5811 of such Code,’’ after ‘‘4181)’’; and 

18 (2) by adding at the end the following: 

19 ‘‘(3) The Secretary shall transfer from the De20 partment of Justice Assets Forfeiture Fund (as es21 tablished under section 524(c) of title 28, United 

22 States Code) to the general fund of the Treasury an 

23 amount equal to the amount covered into the fund 

24 from the tax imposed by section 5811 of the InterVerDate Sep 11 2014 03:59 Nov 21, 2023 Jkt 049200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H6352.IH H6352

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1 nal Revenue Code of 1986, as described in para2 graph (1).’’. 

3 (b) APPORTIONMENT OF REVENUES.— 

4 (1) IN GENERAL.—Section 4(c)(1) of the Pitt5 man-Robertson Wildlife Restoration Act (16 U.S.C. 

6 669c(c)(1)) is amended to read as follows: 

7 ‘‘(1) IN GENERAL.—Subject to paragraph (2), 

8 the following shall be apportioned among the States 

9 in proportion to the ratio that the population of each 

10 State bears to the population of all the States: 

‘‘(A) 1 11 ⁄2 of the revenues accruing to the 

12 fund under this Act each fiscal year (beginning 

13 with the fiscal year 1975) from any tax imposed 

14 on pistols, revolvers, bows, and arrows. 

15 ‘‘(B) 15 percent of the amount covered 

16 into the fund each fiscal year, beginning with 

17 the fiscal year 2024 and ending with fiscal year 

18 2030, from the tax imposed by section 5811 of 

19 the Internal Revenue Code of 1986, as de20 scribed in section 3(a)(1).’’. 

21 (2) USE OF FUNDS.—Section 4(c)(4) of the 

22 Pittman-Robertson Wildlife Restoration Act (16 

23 U.S.C. 669c(c)(4)) is amended to read as follows: 

24 ‘‘(4) USE OF FUNDS.— 


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1 ‘‘(A) In addition to other uses authorized 

2 under this Act, amounts apportioned under 

3 paragraph (1)(A) may be used for hunter re4 cruitment and recreational shooter recruitment. 

5 ‘‘(B) In accordance with section 8(b), 

6 amounts apportioned under paragraph (1)(B) 

7 shall be used to construct, maintain, expand, or 

8 operate public target ranges.’’. 

9 (c) EXPENDITURES FOR MANAGEMENT OF WILDLIFE

10 AREAS AND RESOURCES.—Section 8(b)(1) of the Pitt11 man-Robertson Wildlife Restoration Act (16 U.S.C. 

12 669g(b)(1)) is amended by striking ‘‘section 4(c)’’ and in13 serting ‘‘section 4(c)(1)(A), and shall use the funds appor14 tioned to it under section 4(c)(1)(B),’’. 

Æ 


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