I 

117TH CONGRESS 

1ST SESSION H. R. 3101 

To amend the Internal Revenue Code of 1986 to repeal the firearm transfer 

tax, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 11, 2021 

Mrs. HINSON (for herself, Mr. DUNCAN, Mr. HICE of Georgia, Ms. HERRELL, 

Mrs. MILLER-MEEKS, Mrs. BOEBERT, Mr. ROSENDALE, Mr. STEUBE, 

Mr. OWENS, Mr. BROOKS, Mr. PERRY, Mr. NORMAN, Mr. GIBBS, Mr. 

GALLAGHER, Mr. MOONEY, Mr. KELLER, Mr. BUDD, Mr. SMITH of Missouri, Mr. GOODEN of Texas, Mr. WOMACK, Mr. WEBER of Texas, Mr. 

CRAWFORD, Mrs. WAGNER, Mr. HUDSON, Mrs. FISCHBACH, Mr. 

RESCHENTHALER, Mr. FEENSTRA, Ms. TENNEY, Mr. HIGGINS of Louisiana, Mr. DAVIDSON, Mr. BABIN, Ms. STEFANIK, Mr. MASSIE, Mr. 

JOHNSON of Ohio, Mr. DESJARLAIS, Mr. GOSAR, Mr. WILLIAMS of 

Texas, Mr. SIMPSON, Mr. YOUNG, Mr. AMODEI, Mr. MCCLINTOCK, Mr. 

SESSIONS, Mr. LAMBORN, Mr. JORDAN, Mr. ZELDIN, Mr. CARTER of 

Georgia, Mr. MEIJER, Mr. MANN, Mrs. MCCLAIN, Mr. BISHOP of North 

Carolina, Mr. CLOUD, Mr. RICE of South Carolina, Mr. NEWHOUSE, Mr. 

KELLY of Pennsylvania, Mr. MOORE of Alabama, Mrs. GREENE of Georgia, Mr. PFLUGER, Mr. ARRINGTON, Mr. GROTHMAN, Mr. CAWTHORN, 

and Mr. WEBSTER of Florida) 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 repeal 

the firearm transfer tax, 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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Repealing Illegal Free3 dom and Liberty Excises Act’’ or the ‘‘RIFLE Act’’. 

4 SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIRE5 ARMS. 

6 (a) FIREARM TRANSFER TAX REPEALED.—Section 

7 5811 of the Internal Revenue Code of 1986 is hereby re8 pealed. 

9 (b) CONFORMING AMENDMENTS.— 

10 (1) Section 4182(a) of such Code is hereby re11 pealed. 

12 (2) Section 5846 of such Code is amended by 

13 striking ‘‘, 5811,’’. 

14 (3) Section 5852 of such Code is amended by 

15 striking ‘‘section 5811’’ each place it appears and 

16 inserting ‘‘section 5811 (as in effect immediately be17 fore the enactment of the Repealing Illegal Freedom 

18 and Liberty Excises Act)’’. 

19 (4) Section 5853 of such Code is amended by 

20 striking ‘‘section 5811’’ and inserting ‘‘section 5811 

21 (as in effect immediately before the enactment of the 

22 Repealing Illegal Freedom and Liberty Excises 

23 Act)’’. 

24 (5) Section 5854 of such Code is amended by 

25 striking ‘‘section 5811’’ and inserting ‘‘section 5811 

26 (as in effect immediately before the enactment of the 


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1 Repealing Illegal Freedom and Liberty Excises 

2 Act)’’. 

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

4 this section shall apply to transfers after the date of the 

5 enactment of this Act. 

6 SEC. 3. RULE OF CONSTRUCTION. 

7 Nothing in this Act shall be construed to place any 

8 firearms regulated under Chapter 53 of the Internal Rev9 enue Code of 1986 (the National Firearms Act) under the 

10 jurisdiction of the United States Consumer Product Safety 

11 Commission. 

Æ 


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