I 
113TH CONGRESS 
1ST SESSION 
H. R. 793 
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. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 15, 2013 
Ms. LINDA T. SA´NCHEZ of California (for herself, Mr. GRIJALVA, Ms. MAT-
SUI, Ms. LEE of California, Mr. CA´RDENAS, Ms. ROYBAL-ALLARD, Ms. 
HAHN, Mrs. NAPOLITANO, Mr. VARGAS, Ms. DELAURO, Ms. NORTON, 
Mr. RUSH, Mr. CLAY, Mr. SIRES, Mr. BISHOP of New York, Mrs. CARO-
LYN B. MALONEY of New York, Mr. MCGOVERN, Mr. PASCRELL, and 
Ms. EDWARDS) introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on the 
Judiciary, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Firearm Safety and 
Buyback Grant Act of 2013’’. 
SEC. 2. TAX ON HANDGUN PURCHASES. 
(a) IN GENERAL.—Chapter 31 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subchapter: 
‘‘Subchapter D—Concealable Firearms 
‘‘Sec. 4056. Imposition of tax. 
‘‘SEC. 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 sub-
section (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 ‘con-
cealable firearm’ has the meaning given the term 
‘any other weapon’ by section 5845. 
‘‘(2) RETAIL SALE.— 
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‘‘(A) IN GENERAL.—The term ‘retail sale’ 
means the sale, for a purpose other than resale, 
after manufacture, production, or importation. 
‘‘(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 FUR-
THER
MANUFACTURE.—Paragraph 
(1) 
shall not apply to use of an article as ma-
terial 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; DETERMINA-
TION OF PRICE.—For purposes of this sec-
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