I 

114TH CONGRESS 

1ST SESSION H. R. 1745 

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 

APRIL 13, 2015 

Ms. DELAURO (for herself, Mr. VAN HOLLEN, Mr. ELLISON, Ms. MCCOLLUM, 

Mr. CUMMINGS, Mr. CICILLINE, Mr. GRIJALVA, Mr. SWALWELL of California, Mr. GUTIE ́RREZ, Ms. LEE, and Mrs. LAWRENCE) 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 


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1 1986 is amended by inserting before section 26 the fol2 lowing new section: 

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

4 ‘‘(a) ALLOWANCE OF CREDIT.— 

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

6 who surrenders a specified assault weapon to the 

7 United States or a State or local government (or po8 litical subdivision thereof) as part of a Federal, 

9 State, or local public safety program to reduce the 

10 number of privately owned weapons, on the election 

11 of the taxpayer there shall be allowed as a credit 

12 against the tax imposed by this chapter an amount 

13 equal to $2,000. 

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

the credit under paragraph (1) shall be allowed 1 15 ⁄2

16 for the taxable year during which the assault weapon 

was so surrendered and 1 17 ⁄2 in the next taxable year. 

18 ‘‘(b) SPECIAL RULES.— 

19 ‘‘(1) WEAPON MUST BE LAWFULLY POS20 SESSED.—No credit shall be allowed under sub21 section (a) with respect to any specified assault 

22 weapon not lawfully possessed by the taxpayer at the 

23 time the weapon is surrendered. 

24 ‘‘(2) SUBSTANTIATION REQUIREMENT.—No 

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


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1 surrender of any specified assault weapon unless the 

2 taxpayer substantiates the surrender by a contem3 poraneous written acknowledgment of the surrender 

4 by the Federal, State, or local governmental entity 

5 to which the weapon is surrendered. 

6 ‘‘(3) DENIAL OF DOUBLE BENEFIT.—The tax7 payer may elect the application of this section with 

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

9 made for any taxable year, no deduction shall be al10 lowed under any other provision of this chapter with 

11 respect to the surrender or contribution of the speci12 fied assault weapon. 

13 ‘‘(c) ASSAULT WEAPON.—For purposes of this sec14 tion— 

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

16 weapon’ means any of the following: 

17 ‘‘(A) The following rifles or copies or du18 plicates thereof: 

19 ‘‘(i) AK, AKM, AKS, AK–47, AK–74, 

20 ARM, MAK90, Misr, NHM 90, NHM 91, 

21 SA 85, SA 93, VEPR, 

22 ‘‘(ii) AR–10, 

23 ‘‘(iii) AR–15, Bushmaster XM15, 

24 Armalite M15, or Olympic Arms PCR, 

25 ‘‘(iv) AR70, 


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1 ‘‘(v) Calico Liberty, 

2 ‘‘(vi) Dragunov SVD Sniper Rifle or 

3 Dragunov SVU, 

4 ‘‘(vii) Fabrique National FN/FAL, 

5 FN/LAR, or FNC, 

6 ‘‘(viii) Hi-Point Carbine, 

7 ‘‘(ix) HK–91, HK–93, HK–94, or 

8 HK–PSG–1, 

9 ‘‘(x) Kel-Tec Sub Rifle, 

10 ‘‘(xi) M1 Carbine, 

11 ‘‘(xii) Saiga, 

12 ‘‘(xiii) SAR–8, SAR–4800, 

13 ‘‘(xiv) SKS with detachable magazine, 

14 ‘‘(xv) SLG 95, 

15 ‘‘(xvi) SLR 95 or 96, 

16 ‘‘(xvii) Steyr AUG, 

17 ‘‘(xviii) Sturm, Ruger Mini–14, 

18 ‘‘(xix) Tavor, 

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

20 or Thompson 1927 Commando, or 

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

22 Galil Sporter, or Galil Sniper Rifle 

23 (Galatz). 

24 ‘‘(B) The following pistols or copies or du25 plicates thereof: 


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1 ‘‘(i) Calico M–110, 

2 ‘‘(ii) MAC–10, MAC–11, or MPA3, 

3 ‘‘(iii) Olympic Arms OA, 

4 ‘‘(iv) TEC–9, TEC–DC9, TEC–22 

5 Scorpion, or AB–10, or 

6 ‘‘(v) Uzi. 

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

8 duplicates thereof: 

9 ‘‘(i) Armscor 30 BG, 

10 ‘‘(ii) SPAS 12 or LAW 12, 

11 ‘‘(iii) Striker 12, or 

12 ‘‘(iv) Streetsweeper. 

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

14 ability to accept a detachable magazine, and 

15 that has— 

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

17 ‘‘(ii) a threaded barrel, 

18 ‘‘(iii) a pistol grip, 

19 ‘‘(iv) a forward grip, or 

20 ‘‘(v) a barrel shroud. 

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

22 semiautomatic rifle that has a fixed magazine 

23 with the capacity to accept more than 10 

24 rounds. 


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1 ‘‘(ii) Clause (i) shall not apply to an at2 tached tubular device designed to accept, and 

3 capable of operating only with, .22 caliber rim4 fire ammunition. 

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

6 ability to accept a detachable magazine, and 

7 has— 

8 ‘‘(i) a second pistol grip, 

9 ‘‘(ii) a threaded barrel, 

10 ‘‘(iii) a barrel shroud, or 

11 ‘‘(iv) the capacity to accept a detach12 able magazine at a location outside of the 

13 pistol grip. 

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

15 magazine that has the capacity to accept more 

16 than 10 rounds. 

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

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

19 ‘‘(ii) a pistol grip, 

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

21 magazine, or 

22 ‘‘(iv) a fixed magazine capacity of 

23 more than 5 rounds. 

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


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

2 to, or based substantially on the frame or re3 ceiver of, a firearm described in any of subpara4 graphs (A) through (I) or (L). 

5 ‘‘(K) A conversion kit. 

6 ‘‘(L) A semiautomatic rifle or shotgun 

7 originally designed for military or law enforce8 ment use, or a firearm based on the design of 

9 such a firearm, that is not particularly suitable 

10 for sporting purposes, as determined by the At11 torney General. In making the determination, 

12 there shall be a rebuttable presumption that a 

13 firearm procured for use by the United States 

14 military or any Federal law enforcement agency 

15 is not particularly suitable for sporting pur16 poses, and a firearm shall not be determined to 

17 be particularly suitable for sporting purposes 

18 solely because the firearm is suitable for use in 

19 a sporting event. 

20 ‘‘(2) RELATED DEFINITIONS.— 

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

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

23 partially or completely encircles, the barrel of a 

24 firearm so that the shroud protects the user of 

25 the firearm from heat generated by the barrel, 


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1 but does not include a slide that encloses the 

2 barrel, and does not include an extension of the 

3 stock along the bottom of the barrel which does 

4 not encircle or substantially encircle the barrel. 

5 ‘‘(B) CONVERSION KIT.—The term ‘con6 version kit’ means any part or combination of 

7 parts designed and intended for use in con8 verting a firearm into a semiautomatic assault 

9 weapon, and any combination of parts from 

10 which a semiautomatic assault weapon can be 

11 assembled if the parts are in the possession or 

12 under the control of a person. 

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

14 ‘detachable magazine’ means an ammunition 

15 feeding device that can readily be inserted into 

16 a firearm. 

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

18 magazine’ means an ammunition feeding device 

19 contained in, or permanently attached to, a fire20 arm. 

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

22 The term ‘folding or telescoping stock’ means a 

23 stock that folds, telescopes, or otherwise oper24 ates to reduce the length, size, or any other diVerDate Sep 11 2014 05:23 Apr 14, 2015 Jkt 049200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H1745.IH H1745

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1 mension, or otherwise enhances the 

2 concealability, of a firearm. 

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

4 grip’ means a grip located forward of the trig5 ger that functions as a pistol grip. 

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

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

8 characteristic that can function as a grip. 

9 ‘‘(H) THREADED BARREL.—The term 

10 ‘threaded barrel’ means a feature or char11 acteristic that is designed in such a manner to 

12 allow for the attachment of a firearm as defined 

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

14 (26 U.S.C. 5845(a)). 

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

16 with respect to any weapon surrendered during a taxable 

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

18 enactment of the Support Assault Firearms Elimination 

19 and Reduction for our Streets Act.’’. 

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

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

22 is amended by inserting before the item relating to section 

23 26 the following new item: 

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


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

2 this Act shall apply to taxable years beginning after the 

3 date of the enactment of this Act. 

Æ 


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