Gun Violence Prevention and Safe Communities Act of 2023

To amend the Internal Revenue Code of 1986 to increase certain taxes related to firearms, and for other purposes. 1. Short title This Act may be cited as the Gun Violence Prevention and Safe Communities Act of 2023 2. Increase in excise tax on sale of firearms, etc (a) In general Section 4181 (1) by striking There (a) In general There , and (2) by adding at the end the following new subsection: (b) Increased tax To fund gun violence prevention programs (1) In general Each rate of tax imposed under subsection (a) is hereby increased by 0.5 percentage points. (2) Application of tax to frames and receivers (A) In general Any frame or receiver of a firearm shall be subject to tax under subsection (a) (after taking into account paragraph (1)) in the same manner as a firearm which is neither a pistol nor a revolver. (B) Special rule for split or modular frames and receivers In the case of any split or modular frame or receiver, if any module of such frame or receiver is sold separately, such module shall be treated as a frame or receiver if (and only if) such module is required to be marked and serialized by the Attorney General. (C) Prevention of double taxation Subparagraph (A) shall not apply to any frame or receiver if the manufacturer, producer, or importer thereof demonstrates to the satisfaction of the Secretary that such frame or receiver will be used in the manufacture or production of a firearm to which the tax imposed by this section applies. . (b) Exemption for United States Subsection (b) of section 4182 (b) Sales to United States No firearm, pistol, revolver, frame or receiver for a firearm, shell, or cartridge purchased with funds appropriated for any department, agency, or instrumentality of the United States shall be subject to any tax imposed on the sale or transfer of such article. . (c) Gun Violence Prevention Trust Fund (1) In general Subchapter A of chapter 98 9512. Gun Violence Prevention Trust Fund (a) Creation of trust fund (1) In general There is established in the Treasury of the United States a trust fund to be known as the Gun Violence Prevention Trust Fund (2) Establishment of accounts There is established in the Gun Violence Prevention Trust Fund each of the following accounts: (A) The Violence Prevention Account. (B) The Gun Violence Research Account. (C) Hate Crimes Data Collection, Prevention, and Enforcement Account. (D) Firearm Forensics Account. (3) Gun Violence Research Subaccounts There is established in the Gun Violence Research Account a Centers for Disease Control and Prevention Subaccount and a National Institutes of Health Subaccount. (b) Transfers to trust fund and accounts There are hereby appropriated to the Gun Violence Prevention Trust Fund amounts equivalent to the taxes received in the Treasury under section 4181(b). Such amounts shall be divided equally among each of the accounts established under subsection (a)(2). Such amounts allocated to the Gun Violence Research Account under the preceding sentence shall be divided equally between the Centers for Disease Control and Prevention Subaccount and the National Institutes of Health Subaccount. (c) Expenditures Amounts in the Gun Violence Prevention Trust Fund shall be available, as provided in appropriation Acts, only as follows: (1) Violence prevention Amounts in the Violence Prevention Account shall be available to the Office of Justice Programs of the Department of Justice to carry out community-based violence intervention and prevention initiatives. (2) Gun violence research (A) Centers for Disease Control and Prevention Amounts in the Centers for Disease Control and Prevention Subaccount shall be available to the National Center for Injury Prevention and Control of the Centers for Disease Control and Prevention for purposes of research on gun violence and its prevention, including prevention of suicide by firearm. (B) National Institutes of Health Amounts in the National Institutes of Health Subaccount shall be available to the National Institutes of Health for purposes of research on gun violence and its prevention, including prevention of suicide by firearm. (3) Hate crimes data collection, prevention, and enforcement Amounts in the Hate Crimes Data Collection, Prevention, and Enforcement Account shall be available to carry out the Jabara-Heyer NO HATE Act (section 5 of Public Law 117–13 (4) Firearm forensics Amounts in the Firearm Forensics Account shall be available to the Bureau of Alcohol, Tobacco, Firearms and Explosives for the activities of the National Firearms Examiner Academy. . (2) Conforming amendments (A) Section 3(a) of the Pittman-Robertson Wildlife Restoration Act ( 16 U.S.C. 669b(a) (other than subsection (b) thereof) 4181 (B) The table of sections for subchapter A of chapter 98 Sec. 9512. Gun Violence Prevention Trust Fund. . (d) Effective date The amendments made by this section shall apply with respect to sales after the date of the enactment of this Act. 3. Inflation adjustment of occupational and transfer taxes relating to firearms (a) Occupational tax adjusted for inflation (1) In general Section 5801 (c) Adjustment for inflation In the case of any taxable period beginning in a calendar year after 2023, the $1,000 amounts in subsections (a)(1) and (b)(1) and the $500 amounts in subsections (a)(2) and (b)(1) shall each be increased by an amount equal to— (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2022 calendar year 2016 If any increase under the preceding sentence is not a multiple of $10, such increase shall be rounded to the next lowest multiple of $10. . (2) Effective date The amendment made by this section shall apply to taxable periods beginning after December 31, 2023. (b) Transfer tax adjusted for inflation (1) In general Section 5811 (d) Adjustment for inflation In the case of any transfer after 2023, the $200 and $5 amounts in subsection (a) shall each be increased by an amount equal to— (1) such dollar amount, multiplied by (2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the transfer occurs, determined by substituting calendar year 2022 calendar year 2016 If any increase under the preceding sentence is not a multiple of $5 ($1 in the case of any increase of the $5 amount), such increase shall be rounded to the next lowest multiple of $5 ($1 in the case of any increase of the $5 amount). . (2) Effective date The amendment made by this section shall apply to transfers after December 31, 2023.

Summary: Gun Violence Prevention and Safe Communities Act of 2023 This bill increases by .5% the excise tax on firearms, including pistols, revolvers, and shells and cartridges. The bill establishes the Gun Violence Prevention Trust Fund into which the increased tax revenues are deposited to fund gun violence prevention programs. The Trust Fund creates separate accounts for violence prevention, gun violence research, hate crimes data collection and enforcement, and firearm forensics. The bill also requires an inflation adjustment to the amount of the special tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms.