Firearm Safety and Buyback Grant Act of 2013

To amend the Internal Revenue Code of 1986 to impose an excise tax on concealable firearms and to require the Attorney General to establish a firearms buyback grant program. 1. Short title This Act may be cited as the Firearm Safety and Buyback Grant Act of 2013 2. Tax on handgun purchases (a) In general Chapter 31 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: D Concealable Firearms Sec. 4056. Imposition of tax. 4056. Imposition of tax (a) In general There is hereby imposed on any retail sale of any concealable firearms a tax equal to 10 percent of the price for which so sold. (b) By whom paid The tax imposed by subsection (a) shall be paid by the seller of the concealable firearm. (c) Exemption for law enforcement uses, etc No tax shall be imposed by this section on the sale of any concealable firearm to the Federal Government, or a State or local government. (d) Definitions For purposes of this section— (1) Concealable firearm The term concealable firearm any other weapon (2) Retail sale (A) In general The term retail sale (B) Use treated as sale (i) In general If any person uses an article taxable under this section before the first retail sale of such article, then such person shall be liable for tax under this section in the same manner as if such article were sold at retail by him. (ii) Exemption for use in further manufacture Paragraph (1) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him. (iii) Computation of tax In the case of any person made liable for tax by paragraph (1), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary. (iv) 1st retail sale; determination of price For purposes of this section, rules similar to the rules of section 4052 shall apply. (e) Coordination The tax imposed by subsection (a) is in addition to any tax imposed by sections 4181 and 5811. . (b) Clarification relating to Indian tribal governments Subparagraph (A) of section 7871(a)(2) of such Code is amended by striking relating to tax on special fuels relating to retail excise taxes (c) Clerical amendment The table of subchapters for chapter 31 of such Code is amended by adding at the end the following new item: Subchapter D. Concealable Firearms. . (d) Effective date The amendments made by this section shall apply to sales on or after the 120th day after the date of the enactment of this Act. 3. Firearms buyback grant program (a) In general The Attorney General shall establish, in accordance with the provisions of this section, a grant program under which the Attorney General may make grants to eligible entities described in subsection (d)(1) for State, tribal, and local law enforcement agencies to carry out anti-violence campaigns, gun safety campaigns, and firearms buyback programs. (b) Firearms buyback program defined For purposes of this section, the term firearms buyback program (1) under which the agency purchases firearms from, or accepts firearm donations made by, individuals; (2) the goal of which is to promote anti-violence campaigns, gun safety, and proper disposal of firearms, and to provide a process under which individuals may anonymously turn in firearms to such agency; and (3) under which such agency may take measures to identify if a firearm obtained through such program is lost or stolen and may take measures to return any such firearm so identified to the owner of such firearm. (c) Applications (1) In general An eligible entity desiring a grant under this section shall submit to the Attorney General an application for the grant, which shall be in such form and contain, in addition to the information described in paragraph (2), such information as the Attorney General may require. (2) Required information An application submitted by an eligible entity for a grant under this section, with respect to a firearms buyback program, shall contain assurances to the satisfaction of the Attorney General that— (A) in the case of an individual from whom a firearm is obtained under the program— (i) in the case such firearm is not a donation, such individual shall be provided a reward in an amount that is not less than $50 and not more than $350 for such firearm; and (ii) such individual shall remain anonymous, including by the assurance that the law enforcement agency carrying out such program will not collect or maintain any written record identifying or leading to the identity of the individual as the individual who provided such firearm under the program; (B) firearms obtained under the program shall be disposed of in a timely and appropriate manner, as approved by the Attorney General; and (C) none of the funds provided through the grant will be used for the promotion of firearm sales. (d) Additional definitions For purposes of this section: (1) Eligible entities The term eligible entity (2) Firearm The term firearm section 921(a)(3) (3) State The term State (e) Funding (1) Authorization of appropriations for fiscal year 2013 There is authorized to be appropriated $1,000,000 for fiscal year 2013, in addition to amounts made available under paragraph (2) for such fiscal year, to carry out this section. (2) Funds for fiscal year 2013 and subsequent fiscal years from tax on concealable firearms For fiscal year 2013 and each subsequent fiscal year, taxes imposed pursuant to section 4056

Summary: Firearm Safety and Buyback Grant Act of 2013 - Amends the Internal Revenue Code to impose upon the seller of any concealable firearm an excise tax equal to 10% of its retail sales price. Exempts sales to federal, state, or local governments. Makes any person who uses a concealable firearm prior to its first retail sale liable for such tax as if such person sold such firearm at retail. Directs the Attorney General to award grants to states, Indian tribal governments, and local governments for their law enforcement agencies to carry out anti-violence and gun safety campaigns and firearms buyback programs.