I 

118TH CONGRESS 

1ST SESSION H. R. 5135 

To amend the Internal Revenue Code of 1986 to impose an additional 1,000 

percent excise tax on the sale of large capacity ammunition feeding 

devices and semiautomatic assault weapons, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

AUGUST 4, 2023 

Mr. BEYER (for himself, Ms. VELA ́ZQUEZ, Ms. BARRAGA ́N, Ms. SCHAKOWSKY, 

Mr. EVANS, Mr. CASTEN, Mr. MFUME, Mr. RASKIN, Ms. NORTON, Mr. 

CARSON, Mr. LYNCH, Ms. PORTER, Mr. JOHNSON of Georgia, Mr. BLUMENAUER, Mr. CONNOLLY, Mr. COHEN, Mr. GRIJALVA, Ms. MENG, Ms. 

MCCOLLUM, Mrs. TRAHAN, Ms. TLAIB, Mr. RUPPERSBERGER, Mrs. 

WATSON COLEMAN, Mr. LIEU, and Ms. LEE of California) 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 impose 

an additional 1,000 percent excise tax on the sale of 

large capacity ammunition feeding devices and semiautomatic assault weapons, 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 ‘‘Assault Weapons Ex5 cise Act’’. 


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1 SEC. 2. IMPOSITION OF ADDITIONAL EXCISE TAX ON LARGE 

2 CAPACITY AMMUNITION FEEDING DEVICES 

3 AND SEMIAUTOMATIC ASSAULT WEAPONS. 

4 (a) IN GENERAL.—Section 4181 of the Internal Rev5 enue Code of 1986 is amended— 

6 (1) by striking ‘‘There is hereby’’ and inserting 

7 the following: 

8 ‘‘(a) IN GENERAL.—There is hereby’’, and 

9 (2) by adding at the end the following new sub10 section: 

11 ‘‘(b) ADDITIONAL TAX ON LARGE CAPACITY AMMU12 NITION FEEDING DEVICES AND SEMIAUTOMATIC AS13 SAULT WEAPONS.— 

14 ‘‘(1) IN GENERAL.—In addition to the tax im15 posed by subsection (a), there is hereby imposed 

16 upon the sale by the manufacturer, producer, or im17 porter of any of the following articles a tax equiva18 lent to 1,000 percent of the price for which so sold: 

19 ‘‘(A) Large capacity ammunition feeding 

20 devices. 

21 ‘‘(B) Semiautomatic assault weapons. 

22 ‘‘(2) LARGE CAPACITY AMMUNITION FEEDING

23 DEVICE.—For purposes of this subsection— 

24 ‘‘(A) IN GENERAL.—The term ‘large ca25 pacity ammunition feeding device’ means a 

26 magazine, belt, drum, feed strip, or similar deVerDate Sep 11 2014 20:58 Aug 21, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5135.IH H5135

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1 vice, including any such device joined or coupled 

2 with another in any manner, that has an overall 

3 capacity of, or that can be readily restored, 

4 changed, or converted to accept, more than 10 

5 rounds of ammunition. 

6 ‘‘(B) CERTAIN DEVICES NOT INCLUDED.— 

7 Such term does not include an attached tubular 

8 device designed to accept, and capable of oper9 ating only with, .22 caliber rimfire ammunition. 

10 ‘‘(3) SEMIAUTOMATIC ASSAULT WEAPON.—For 

11 purposes of this subsection— 

12 ‘‘(A) IN GENERAL.—The term ‘semiauto13 matic assault weapon’ means any of the fol14 lowing: 

15 ‘‘(i) A semiautomatic rifle that— 

16 ‘‘(I) has the capacity to use a 

17 magazine that is not a fixed maga18 zine, and 

19 ‘‘(II) has any of the following: 

20 ‘‘(aa) A pistol grip. 

21 ‘‘(bb) A forward grip. 

22 ‘‘(cc) A folding, telescoping, 

23 or detachable stock, or the ability 

24 to otherwise fold or adjust in a 

25 manner that operates to reduce 


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1 the length, size, or any other di2 mension, or otherwise enhance 

3 the concealability, of such rifle. 

4 ‘‘(dd) A functional grenade 

5 launcher. 

6 ‘‘(ee) A barrel shroud. 

7 ‘‘(ff) A threaded barrel. 

8 ‘‘(ii) A semiautomatic rifle that has a 

9 fixed magazine with the capacity to accept 

10 more than 10 rounds, except for an at11 tached tubular device designed to accept, 

12 and capable of operating only with, .22 cal13 iber rimfire ammunition. 

14 ‘‘(iii) Any part, combination of parts, 

15 component, device, attachment, or acces16 sory that is designed or functions to accel17 erate the rate of fire of a semiautomatic 

18 firearm but not convert the semiautomatic 

19 firearm into a machinegun. 

20 ‘‘(iv) A semiautomatic pistol that— 

21 ‘‘(I) has the capacity to use a 

22 magazine that is not a fixed maga23 zine, and 

24 ‘‘(II) has any of the following: 

25 ‘‘(aa) A threaded barrel. 


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1 ‘‘(bb) A second pistol grip. 

2 ‘‘(cc) A barrel shroud. 

3 ‘‘(dd) The capacity to accept 

4 a detachable magazine at some 

5 location outside of the pistol grip. 

6 ‘‘(ee) A design which is 

7 identical to, or nearly identical 

8 to, a design intended for a ma9 chinegun. 

10 ‘‘(ff) A manufactured weight 

11 of 50 ounces or more when un12 loaded. 

13 ‘‘(gg) A stabilizing brace or 

14 similar component. 

15 ‘‘(hh) A buffer tube or other 

16 part that protrudes horizontally 

17 behind the pistol grip. 

18 ‘‘(v) A semiautomatic pistol with a 

19 fixed magazine that has the capacity to ac20 cept more than 10 rounds. 

21 ‘‘(vi) A semiautomatic shotgun that— 

22 ‘‘(I) either— 

23 ‘‘(aa) has a fixed magazine 

24 with the capacity to accept more 

25 than 5 rounds, or 


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1 ‘‘(bb) does not have a fixed 

2 magazine, and 

3 ‘‘(II) has any of the following: 

4 ‘‘(aa) A folding, telescoping, 

5 or detachable stock. 

6 ‘‘(bb) A pistol grip or bird’s 

7 head grip. 

8 ‘‘(cc) The ability to accept a 

9 detachable magazine. 

10 ‘‘(dd) A forward grip. 

11 ‘‘(ee) A functional grenade 

12 launcher. 

13 ‘‘(vii) Any shotgun with a revolving 

14 cylinder. 

15 ‘‘(viii) All belt-fed semiautomatic fire16 arms, including TNW M2HB and FN 

17 M2495. 

18 ‘‘(ix) Any combination of parts from 

19 which a firearm described in clauses (i) 

20 through (viii) can be assembled. 

21 ‘‘(x) The frame or receiver of a rifle 

22 or shotgun described in clause (i), (ii), (iii), 

23 (vi), or (viii). 

24 ‘‘(B) CERTAIN FIREARMS NOT IN25 CLUDED.—Such term does not include any fireVerDate Sep 11 2014 20:58 Aug 21, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H5135.IH H5135

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1 arm that is manually operated by bolt or lever 

2 action, or that is only capable of firing rimfire 

3 ammunition.’’. 

4 (b) EXEMPTION FROM ADDITIONAL TAX FOR ARTI5 CLES ACQUIRED BY THE UNITED STATES.—Section 4182 

6 of such Code is amended by redesignating subsection (d) 

7 as subsection (e) and by inserting after subsection (c) the 

8 following new subsection: 

9 ‘‘(d) EXEMPTION FROM ADDITIONAL TAX FOR ARTI10 CLES ACQUIRED BY THE UNITED STATES.—The tax im11 posed by section 4181(b) shall not apply to any article 

12 which is purchased by the United States or by a State 

13 or local government.’’. 

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

15 this section shall apply to sales after the date of the enact16 ment of this Act. 

Æ 


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