111TH CONGRESS 

2D SESSION H. R. 5552 

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. 

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 ‘‘Firearms Excise Tax 

3 Improvement Act of 2010’’. 

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

5 TAX ON RECREATIONAL EQUIPMENT. 

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

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

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

9 ‘‘(d) TIME FOR PAYMENT OF MANUFACTURERS’ EX10 CISE TAX ON RECREATIONAL EQUIPMENT.—The taxes 

11 imposed by subchapter D of chapter 32 of this title (relat12 ing to taxes on recreational equipment) shall be due and 

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

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

15 subsection (a) shall apply to articles sold by the manufac16 turer, producer, or importer after the date of the enact17 ment of this Act. 

18 SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. 

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

20 the Internal Revenue Code of 1986 is amended by adding 

21 at the end the following new paragraph: 

22 ‘‘(4) CERTAIN ORDERS OF CRIMINAL RESTITU23 TION.— 

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

25 assess and collect the amount of restitution 

26 under an order pursuant to section 3556 of title 
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1 18, United States Code, for failure to pay any 

2 tax imposed under this title in the same manner 

3 as if such amount were such tax. 

4 ‘‘(B) TIME OF ASSESSMENT.—An assess5 ment of an amount of restitution under an 

6 order described in subparagraph (A) shall not 

7 be made before all appeals of such order are 

8 concluded and the right to make all such ap9 peals has expired. 

10 ‘‘(C) RESTRICTION ON CHALLENGE OF AS11 SESSMENT.—The amount of such restitution 

12 may not be challenged by the person against 

13 whom assessed on the basis of the existence or 

14 amount of the underlying tax liability in any 

15 proceeding authorized under this title (including 

16 in any suit or proceeding in court permitted 

17 under section 7422).’’. 

18 (b) EXCEPTION FROM CERTAIN RESTRICTIONS ON

19 ASSESSMENT AND COLLECTION.— 

20 (1) NO PETITION TO TAX COURT, NO RESTRIC21 TION ON FURTHER DEFICIENCY LETTERS, ETC.— 

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

23 amended by adding at the end the following new 

24 paragraph: 
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1 ‘‘(5) CERTAIN ORDERS OF CRIMINAL RESTITU2 TION.—If the taxpayer is notified that an assess3 ment has been or will be made pursuant to section 

4 6201(a)(4)— 

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

6 a notice of deficiency for the purposes of sub7 section (a) (prohibiting assessment and collec8 tion until notice of the deficiency has been 

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

10 deficiency letters), or section 6512(a) (prohib11 iting credits or refunds after petition to the Tax 

12 Court), and 

13 ‘‘(B) subsection (a) shall not apply with re14 spect to the amount of such assessment.’’. 

15 (2) TIME LIMITATIONS ON ASSESSMENT AND

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

17 such Code is amended by adding at the end the fol18 lowing new paragraph: 

19 ‘‘(11) CERTAIN ORDERS OF CRIMINAL RESTITU20 TION.—In the case of any amount described in sec21 tion 6201(a)(4), such amount may be assessed, or a 

22 proceeding in court for the collection of such amount 

23 may be begun without assessment, at any time.’’. 
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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: 

Clerk. 
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’