II 

Calendar No. 456 

111TH CONGRESS 

2D SESSION H. R. 5552 

IN THE SENATE OF THE UNITED STATES 

JUNE 30, 2010 

Received and read the first time 

JULY 12, 2010 

Read the second time and placed on the calendar 

AN ACT 

To amend the Internal Revenue Code of 1986 to require 

that the payment of the manufacturers’ excise tax on 

recreational equipment be paid quarterly and to provide 

for the assessment by the Secretary of the Treasury 

of certain criminal restitution. 


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HR 5552 PCS 

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 ‘‘Firearms Excise Tax 

5 Improvement Act of 2010’’. 

6 SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE 

7 TAX ON RECREATIONAL EQUIPMENT. 

8 (a) IN GENERAL.—Subsection (d) of section 6302 of 

9 the Internal Revenue Code of 1986 (relating to mode or 

10 time of collection) is amended to read as follows: 

11 ‘‘(d) TIME FOR PAYMENT OF MANUFACTURERS’ EX12 CISE TAX ON RECREATIONAL EQUIPMENT.—The taxes 

13 imposed by subchapter D of chapter 32 of this title (relat14 ing to taxes on recreational equipment) shall be due and 

15 payable on the date for filing the return for such taxes.’’. 

16 (b) EFFECTIVE DATE.—The amendment made by 

17 subsection (a) shall apply to articles sold by the manufac18 turer, producer, or importer after the date of the enact19 ment of this Act. 

20 SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. 

21 (a) IN GENERAL.—Subsection (a) of section 6201 of 

22 the Internal Revenue Code of 1986 is amended by adding 

23 at the end the following new paragraph: 

24 ‘‘(4) CERTAIN ORDERS OF CRIMINAL RESTITU25 TION.— 


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HR 5552 PCS 

1 ‘‘(A) IN GENERAL.—The Secretary shall 

2 assess and collect the amount of restitution 

3 under an order pursuant to section 3556 of title 

4 18, United States Code, for failure to pay any 

5 tax imposed under this title in the same manner 

6 as if such amount were such tax. 

7 ‘‘(B) TIME OF ASSESSMENT.—An assess8 ment of an amount of restitution under an 

9 order described in subparagraph (A) shall not 

10 be made before all appeals of such order are 

11 concluded and the right to make all such ap12 peals has expired. 

13 ‘‘(C) RESTRICTION ON CHALLENGE OF AS14 SESSMENT.—The amount of such restitution 

15 may not be challenged by the person against 

16 whom assessed on the basis of the existence or 

17 amount of the underlying tax liability in any 

18 proceeding authorized under this title (including 

19 in any suit or proceeding in court permitted 

20 under section 7422).’’. 

21 (b) EXCEPTION FROM CERTAIN RESTRICTIONS ON

22 ASSESSMENT AND COLLECTION.— 

23 (1) NO PETITION TO TAX COURT, NO RESTRIC24 TION ON FURTHER DEFICIENCY LETTERS, ETC.— 

25 Subsection (b) of section 6213 of such Code is 


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HR 5552 PCS 

1 amended by adding at the end the following new 

2 paragraph: 

3 ‘‘(5) CERTAIN ORDERS OF CRIMINAL RESTITU4 TION.—If the taxpayer is notified that an assess5 ment has been or will be made pursuant to section 

6 6201(a)(4)— 

7 ‘‘(A) such notice shall not be considered as 

8 a notice of deficiency for the purposes of sub9 section (a) (prohibiting assessment and collec10 tion until notice of the deficiency has been 

11 mailed), section 6212(c)(1) (restricting further 

12 deficiency letters), or section 6512(a) (prohib13 iting credits or refunds after petition to the Tax 

14 Court), and 

15 ‘‘(B) subsection (a) shall not apply with re16 spect to the amount of such assessment.’’. 

17 (2) TIME LIMITATIONS ON ASSESSMENT AND

18 COLLECTION.—Subsection (c) of section 6501 of 

19 such Code is amended by adding at the end the fol20 lowing new paragraph: 

21 ‘‘(11) CERTAIN ORDERS OF CRIMINAL RESTITU22 TION.—In the case of any amount described in sec23 tion 6201(a)(4), such amount may be assessed, or a 

24 proceeding in court for the collection of such amount 

25 may be begun without assessment, at any time.’’. 


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HR 5552 PCS 

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

2 this section shall apply to restitution ordered after the 

3 date of the enactment of this Act. 

4 SEC. 4. BUDGETARY PROVISIONS. 

5 (a) TIME FOR PAYMENT OF CORPORATE ESTIMATED

6 TAXES.—The percentage under paragraph (2) of section 

7 561 of the Hiring Incentives to Restore Employment Act 

8 in effect on the date of the enactment of this Act is in9 creased by 0.25 percentage points. 

10 (b) PAYGO COMPLIANCE.—The budgetary effects of 

11 this Act, for the purpose of complying with the Statutory 

12 Pay-As-You-Go Act of 2010, shall be determined by ref13 erence to the latest statement titled ‘‘Budgetary Effects 

14 of PAYGO Legislation’’ for this Act, submitted for print15 ing in the Congressional Record by the Chairman of the 

16 House Budget Committee, provided that such statement 

17 has been submitted prior to the vote on passage. 

Passed the House of Representatives June 29, 2010. 

Attest: LORRAINE C. MILLER, 

Clerk. 


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Calendar No. 456 

111TH CONGRESS 

2D SESSION H. R. 5552 

AN ACT 

To amend the Internal Revenue Code of 1986 to 

restitution. the Secretary of the Treasury of certain criminal quarterly and to provide for the assessment by excise tax on recreational equipment be paid require that the payment of the manufacturers’ 

JULY 12, 2010 

Read the second time and placed on the calendar 


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