II

106TH CONGRESS

2D SESSION S. 2099

To amend the Internal Revenue Code of 1986 to require the registration

of handguns, and for other purposes.

IN THE SENATE OF THE UNITED STATES

FEBRUARY 24, 2000

Mr. REED introduced the following bill; which was read twice and referred to

the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to require

the registration of handguns, and for other purposes.

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 ‘‘Handgun Safety and

5 Registration Act of 2000’’.

6 SEC. 2. REGISTRATION OF HANDGUNS.

7 (a) HANDGUN INCLUDED IN DEFINITION OF FIRE8 ARM.—

9 (1) IN GENERAL.—Section 5845(a) of the In10 ternal Revenue Code of 1986 (defining firearm) is
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1 amended by striking ‘‘and (8) a destructive device’’

2 and inserting ‘‘(8) a handgun; and (9) a destructive

3 device’’.

4 (2) DEFINITION OF HANDGUN.—Section 5845

5 of the Internal Revenue Code of 1986 (relating to

6 definitions) is amended by adding at the end the fol7 lowing:

8 ‘‘(n) HANDGUN.—

9 ‘‘(1) IN GENERAL.—The term ‘handgun’ means

10 any weapon (including a starter gun) which—

11 ‘‘(A) is designed to or may be readily con12 verted to expel a projectile by the action of an

13 explosive, and

14 ‘‘(B) has a short stock and is designed to

15 be held and fired by the use of a single hand.

16 ‘‘(2) DISASSEMBLED PARTS INCLUDED.—Such

17 term shall also include the frame or receiver of any

18 such weapon, and any combination of parts from

19 which a handgun can be assembled if such parts are

20 in the possession or under the control of a person.

21 ‘‘(3) EXCLUSION.—Such term shall not include

22 a firearm classified as ‘any other weapon’ under sub23 section (e).’’.

24 (b) TRANSFER TAX IMPOSED ON HANDGUNS.—Sec25 tion 5811(a) of the Internal Revenue Code of 1986 (relat-
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1 ing to rate) is amended by inserting ‘‘or as a handgun

2 under section 5845(a)(8)’’ after ‘‘section 5845(e)’’.

3 (c) TAX ON MAKING FIREARMS IMPOSED ON HAND4 GUNS.—Section 5821(a) of the Internal Revenue Code of

5 1986 (relating to rate) is amended by inserting ‘‘, except,

6 the tax on any firearm classified as a handgun under sec7 tion 5845(a)(8) shall be at the rate of $50 for each such

8 firearm made’’ after ‘‘firearm made’’.

9 (d) IMPORTATION POLICY CONTINUED.—

10 (1) IN GENERAL.—Section 5844 of the Internal

11 Revenue Code of 1986 (relating to importation) is

12 amended by adding at the end the following: ‘‘This

13 section shall not apply to any firearm classified as

14 a handgun under section 5845(a)(8).’’.

15 (2) CONFORMING AMENDMENT.—Section

16 925(d)(3) of title 18, United States Code, is amend17 ed by inserting ‘‘(without regard to paragraph (8)

18 thereof)’’ after ‘‘section 5845(a)’’.

19 (e) SHARING OF REGISTRATION INFORMATION WITH

20 STATE AND LOCAL LAW ENFORCEMENT AGENCIES.—

21 (1) IN GENERAL.—Section 6103(o) of the In22 ternal Revenue Code of 1986 (relating to disclosure

23 of returns and return information with respect to

24 certain taxes) is amended by adding at the end the

25 following:
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1 ‘‘(3) TAXES IMPOSED ON TRANSFER OF HAND2 GUNS.—Returns and return information with respect

3 to taxes imposed by part II of subchapter A of chap4 ter 53 (relating to tax on transferring firearms) on

5 any firearm classified as a handgun under section

6 5845(a)(8) shall be available in an on-line format for

7 inspection by or disclosure to officers and employees

8 of—

9 ‘‘(A) any Federal law enforcement agency,

10 and

11 ‘‘(B) any State or local law enforcement

12 agency,

13 whose official duties require such inspection or dis14 closure.’’.

15 (2) CONFORMING AMENDMENTS.—Section

16 6103(p)(4) of the Internal Revenue Code of 1986 is

17 amended—

18 (A) in the matter preceding subparagraph

19 (A)—

20 (i) by striking ‘‘or (o)(1)’’ and insert21 ing ‘‘(o)(1), or (o)(3)(A)’’,

22 (ii) by striking ‘‘or (l)(6)’’ and insert23 ing ‘‘(l)(6)’’,

24 (iii) by inserting ‘‘or (o)(3)(B),’’ after

25 ‘‘(16),’’, and
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1 (B) in subparagraph (F)(i)—

2 (i) by striking ‘‘or (l)(6)’’ and insert3 ing ‘‘(l)(6)’’, and

4 (ii) by inserting ‘‘or (o)(3)(B),’’ after

5 ‘‘(16),’’, and

6 (C) in subparagraph (F)(ii), by striking

7 ‘‘or (o)(1)’’ and inserting ‘‘, (o)(1), or

8 (o)(3)(A)’’.

9 (f) TRANSITION RULE FOR NONREGISTERED HAND10 GUNS.—

11 (1) IN GENERAL.—Any person possessing any

12 firearm classified as a handgun under section

13 5845(a)(8) of the Internal Revenue Code of 1986

14 not registered in the National Firearms Registration

15 and Transfer Record maintained by the Secretary of

16 the Treasury under section 5841 of such Code shall

17 register such handgun—

18 (A) within 1 year of the date of the enact19 ment of this Act, or

20 (B) upon the transfer of such handgun be21 fore such 1 year anniversary date.

22 (2) TREATMENT OF REGISTRATION AS TRANS23 FER.—For purposes of any tax imposed by part II

24 of subchapter A of chapter 53 of the Internal Rev25 enue Code of 1986 (relating to tax on transferring
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1 firearms) on any firearm classified as a handgun

2 under section 5845(a)(8) of such Code, any registra3 tion of such handgun under paragraph (1)(A) shall

4 be considered a transfer of such handgun.

5 (3) NONAPPLICATION OF PENALTY.—Section

6 5861(d) of the Internal Revenue Code of 1986 shall

7 not apply with respect to the possession of any

8 handgun before the date of the registration of such

9 handgun under paragraph (1).

10 (g) PROVISION OF REGISTRATION FORMS.—

11 (1) AVAILABILITY.—To promote and assist

12 compliance with the handgun registration require13 ments under the Internal Revenue Code of 1986, as

14 amended by this section, the Secretary of the Treas15 ury shall make available such registration and fin16 gerprint forms as may be required by the public for

17 compliance with such requirements—

18 (A) to State and local law enforcement

19 agencies and facilities of the Department of the

20 Treasury throughout the States, the United

21 States Postal Service, and such other agencies

22 and departments of the Federal Government as

23 the Secretary determines would aid in making

24 such forms available to the public; and
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1 (B) through the Internet in a downloadable

2 format.

3 (2) SINGLE FORM.—The Secretary of the

4 Treasury shall make available registration forms

5 that allow an individual to register the possession or

6 transfer of more than 1 firearm classified as a hand7 gun under section 5845(a)(8) of the Internal Rev8 enue Code of 1986 on a single form.

9 (h) PROGRAM OF PUBLIC AWARENESS.—Within 60

10 days after the date of the enactment of this Act, the Sec11 retary of the Treasury shall commence a program to

12 broaden public awareness of the handgun registration re13 quirements under the Internal Revenue Code of 1986, as

14 amended by this section. Such program may include vol15 untary cooperative efforts with Federal, State, and local

16 law enforcement agencies and public service announce17 ments as deemed appropriate by the Secretary.

18 (i) AUTHORIZATION OF APPROPRIATIONS.—There

19 are authorized to be appropriated such sums as may be

20 necessary for the Secretary of the Treasury to carry out

21 the provisions of and amendments made by this Act.

22 (j) EFFECTIVE DATE.—The amendments made by

23 this section shall take effect on the date of the enactment

24 of this Act.

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