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[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5552 Enrolled Bill (ENR)]

        H.R.5552

                      One Hundred Eleventh Congress

                                 of the

                        United States of America

                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Firearms Excise Tax Improvement Act 
of 2010''.
SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS' EXCISE TAX ON RECREATIONAL 
EQUIPMENT.
    (a) In General.--Subsection (d) of section 6302 of the Internal 
Revenue Code of 1986 (relating to mode or time of collection) is 
amended to read as follows:
    ``(d) Time for Payment of Manufacturers' Excise Tax on Recreational 
Equipment.--The taxes imposed by subchapter D of chapter 32 of this 
title (relating to taxes on recreational equipment) shall be due and 
payable on the date for filing the return for such taxes.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to articles sold by the manufacturer, producer, or importer after 
the date of the enactment of this Act.
SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION.
    (a) In General.--Subsection (a) of section 6201 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
        ``(4) Certain orders of criminal restitution.--
            ``(A) In general.--The Secretary shall assess and collect 
        the amount of restitution under an order pursuant to section 
        3556 of title 18, United States Code, for failure to pay any 
        tax imposed under this title in the same manner as if such 
        amount were such tax.
            ``(B) Time of assessment.--An assessment of an amount of 
        restitution under an order described in subparagraph (A) shall 
        not be made before all appeals of such order are concluded and 
        the right to make all such appeals has expired.
            ``(C) Restriction on challenge of assessment.--The amount 
        of such restitution may not be challenged by the person against 
        whom assessed on the basis of the existence or amount of the 
        underlying tax liability in any proceeding authorized under 
        this title (including in any suit or proceeding in court 
        permitted under section 7422).''.
    (b) Exception From Certain Restrictions on Assessment and 
Collection.--
        (1) No petition to tax court, no restriction on further 
    deficiency letters, etc.--Subsection (b) of section 6213 of such 
    Code is amended by adding at the end the following new paragraph:
        ``(5) Certain orders of criminal restitution.--If the taxpayer 
    is notified that an assessment has been or will be made pursuant to 
    section 6201(a)(4)--
            ``(A) such notice shall not be considered as a notice of 
        deficiency for the purposes of subsection (a) (prohibiting 
        assessment and collection until notice of the deficiency has 
        been mailed), section 6212(c)(1) (restricting further 
        deficiency letters), or section 6512(a) (prohibiting credits or 
        refunds after petition to the Tax Court), and
            ``(B) subsection (a) shall not apply with respect to the 
        amount of such assessment.''.
        (2) Time limitations on assessment and collection.--Subsection 
    (c) of section 6501 of such Code is amended by adding at the end 
    the following new paragraph:
        ``(11) Certain orders of criminal restitution.--In the case of 
    any amount described in section 6201(a)(4), such amount may be 
    assessed, or a proceeding in court for the collection of such 
    amount may be begun without assessment, at any time.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to restitution ordered after the date of the enactment of this 
Act.
SEC. 4. BUDGETARY PROVISIONS.
    (a) Time for Payment of Corporate Estimated Taxes.--The percentage 
under paragraph (2) of section 561 of the Hiring Incentives to Restore 
Employment Act in effect on the date of the enactment of this Act is 
increased by 0.25 percentage points.
    (b) Paygo Compliance.--The budgetary effects of this Act, for the 
purpose of complying with the Statutory Pay-As-You-Go Act of 2010, 
shall be determined by reference to the latest statement titled 
``Budgetary Effects of PAYGO Legislation'' for this Act, submitted for 
printing in the Congressional Record by the Chairman of the House 
Budget Committee, provided that such statement has been submitted prior 
to the vote on passage.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
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