I 

113TH CONGRESS 

1ST SESSION H. R. 793 

To amend the Internal Revenue Code of 1986 to impose an excise tax 

on concealable firearms and to require the Attorney General to establish 

a firearms buyback grant program. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2013 

Ms. LINDA T. SA ́NCHEZ of California (for herself, Mr. GRIJALVA, Ms. MATSUI, Ms. LEE of California, Mr. CA ́RDENAS, Ms. ROYBAL-ALLARD, Ms. 

HAHN, Mrs. NAPOLITANO, Mr. VARGAS, Ms. DELAURO, Ms. NORTON, 

Mr. RUSH, Mr. CLAY, Mr. SIRES, Mr. BISHOP of New York, Mrs. CAROLYN B. MALONEY of New York, Mr. MCGOVERN, Mr. PASCRELL, and 

Ms. EDWARDS) introduced the following bill; which was referred to the 

Committee on Ways and Means, and in addition to the Committee on the 

Judiciary, 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 impose 

an excise tax on concealable firearms and to require 

the Attorney General to establish a firearms buyback 

grant program. 

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


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Firearm Safety and 

3 Buyback Grant Act of 2013’’. 

4 SEC. 2. TAX ON HANDGUN PURCHASES. 

5 (a) IN GENERAL.—Chapter 31 of the Internal Rev6 enue Code of 1986 is amended by adding at the end the 

7 following new subchapter: 

8 ‘‘Subchapter D—Concealable Firearms 

‘‘Sec. 4056. Imposition of tax. 

9 ‘‘SEC. 4056. IMPOSITION OF TAX. 

10 ‘‘(a) IN GENERAL.—There is hereby imposed on any 

11 retail sale of any concealable firearms a tax equal to 10 

12 percent of the price for which so sold. 

13 ‘‘(b) BY WHOM PAID.—The tax imposed by sub14 section (a) shall be paid by the seller of the concealable 

15 firearm. 

16 ‘‘(c) EXEMPTION FOR LAW ENFORCEMENT USES, 

17 ETC.—No tax shall be imposed by this section on the sale 

18 of any concealable firearm to the Federal Government, or 

19 a State or local government. 

20 ‘‘(d) DEFINITIONS.—For purposes of this section— 

21 ‘‘(1) CONCEALABLE FIREARM.—The term ‘con22 cealable firearm’ has the meaning given the term 

23 ‘any other weapon’ by section 5845. 

24 ‘‘(2) RETAIL SALE.— 


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1 ‘‘(A) IN GENERAL.—The term ‘retail sale’ 

2 means the sale, for a purpose other than resale, 

3 after manufacture, production, or importation. 

4 ‘‘(B) USE TREATED AS SALE.— 

5 ‘‘(i) IN GENERAL.—If any person uses 

6 an article taxable under this section before 

7 the first retail sale of such article, then 

8 such person shall be liable for tax under 

9 this section in the same manner as if such 

10 article were sold at retail by him. 

11 ‘‘(ii) EXEMPTION FOR USE IN FUR12 THER MANUFACTURE.—Paragraph (1) 

13 shall not apply to use of an article as ma14 terial in the manufacture or production of, 

15 or as a component part of, another article 

16 to be manufactured or produced by him. 

17 ‘‘(iii) COMPUTATION OF TAX.—In the 

18 case of any person made liable for tax by 

19 paragraph (1), the tax shall be computed 

20 on the price at which similar articles are 

21 sold at retail in the ordinary course of 

22 trade, as determined by the Secretary. 

23 ‘‘(iv) 1ST RETAIL SALE; DETERMINA24 TION OF PRICE.—For purposes of this secVerDate Mar 15 2010 05:55 Feb 28, 2013 Jkt 029200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H793.IH H793

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1 tion, rules similar to the rules of section 

2 4052 shall apply. 

3 ‘‘(e) COORDINATION.—The tax imposed by subsection 

4 (a) is in addition to any tax imposed by sections 4181 

5 and 5811.’’. 

6 (b) CLARIFICATION RELATING TO INDIAN TRIBAL

7 GOVERNMENTS.—Subparagraph (A) of section 7871(a)(2) 

8 of such Code is amended by striking ‘‘relating to tax on 

9 special fuels’’ and inserting ‘‘relating to retail excise 

10 taxes’’. 

11 (c) CLERICAL AMENDMENT.—The table of sub12 chapters for chapter 31 of such Code is amended by add13 ing at the end the following new item: 

‘‘SUBCHAPTER D. CONCEALABLE FIREARMS.’’. 

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

15 this section shall apply to sales on or after the 120th day 

16 after the date of the enactment of this Act. 

17 SEC. 3. FIREARMS BUYBACK GRANT PROGRAM. 

18 (a) IN GENERAL.—The Attorney General shall estab19 lish, in accordance with the provisions of this section, a 

20 grant program under which the Attorney General may 

21 make grants to eligible entities described in subsection 

22 (d)(1) for State, tribal, and local law enforcement agencies 

23 to carry out anti-violence campaigns, gun safety cam24 paigns, and firearms buyback programs. 


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1 (b) FIREARMS BUYBACK PROGRAM DEFINED.—For 

2 purposes of this section, the term ‘‘firearms buyback pro3 gram’’ means, with respect to a State, tribal, or local law 

4 enforcement agency, a program carried out by such agen5 cy— 

6 (1) under which the agency purchases firearms 

7 from, or accepts firearm donations made by, individ8 uals; 

9 (2) the goal of which is to promote anti-violence 

10 campaigns, gun safety, and proper disposal of fire11 arms, and to provide a process under which individ12 uals may anonymously turn in firearms to such 

13 agency; and 

14 (3) under which such agency may take meas15 ures to identify if a firearm obtained through such 

16 program is lost or stolen and may take measures to 

17 return any such firearm so identified to the owner 

18 of such firearm. 

19 (c) APPLICATIONS.— 

20 (1) IN GENERAL.—An eligible entity desiring a 

21 grant under this section shall submit to the Attorney 

22 General an application for the grant, which shall be 

23 in such form and contain, in addition to the infor24 mation described in paragraph (2), such information 

25 as the Attorney General may require. 


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1 (2) REQUIRED INFORMATION.—An application 

2 submitted by an eligible entity for a grant under this 

3 section, with respect to a firearms buyback program, 

4 shall contain assurances to the satisfaction of the 

5 Attorney General that— 

6 (A) in the case of an individual from whom 

7 a firearm is obtained under the program— 

8 (i) in the case such firearm is not a 

9 donation, such individual shall be provided 

10 a reward in an amount that is not less 

11 than $50 and not more than $350 for such 

12 firearm; and 

13 (ii) such individual shall remain anon14 ymous, including by the assurance that the 

15 law enforcement agency carrying out such 

16 program will not collect or maintain any 

17 written record identifying or leading to the 

18 identity of the individual as the individual 

19 who provided such firearm under the pro20 gram; 

21 (B) firearms obtained under the program 

22 shall be disposed of in a timely and appropriate 

23 manner, as approved by the Attorney General; 

24 and 


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1 (C) none of the funds provided through the 

2 grant will be used for the promotion of firearm 

3 sales. 

4 (d) ADDITIONAL DEFINITIONS.—For purposes of this 

5 section: 

6 (1) ELIGIBLE ENTITIES.—The term ‘‘eligible 

7 entity’’ means a State, unit of local government, In8 dian tribal government, or State, tribal, or local law 

9 enforcement agency. 

10 (2) FIREARM.—The term ‘‘firearm’’ has the 

11 meaning given such term by section 921(a)(3) of 

12 title 18, United States Code. 

13 (3) STATE.—The term ‘‘State’’ means any 

14 State of the United States, the District of Columbia, 

15 the Commonwealth of Puerto Rico, the United 

16 States Virgin Islands, American Samoa, Guam, and 

17 the Northern Mariana Islands. 

18 (e) FUNDING.— 

19 (1) AUTHORIZATION OF APPROPRIATIONS FOR

20 FISCAL YEAR 2013.—There is authorized to be ap21 propriated $1,000,000 for fiscal year 2013, in addi22 tion to amounts made available under paragraph (2) 

23 for such fiscal year, to carry out this section. 

24 (2) FUNDS FOR FISCAL YEAR 2013 AND SUBSE25 QUENT FISCAL YEARS FROM TAX ON CONCEALABLE


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1 FIREARMS.—For fiscal year 2013 and each subse2 quent fiscal year, taxes imposed pursuant to section 

3 4056 of the Internal Revenue Code of 1986 shall be 

4 available, without further appropriation, to the At5 torney General to carry out this section. 

Æ 


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