I 
118TH CONGRESS 
1ST SESSION H. R. 4283 
To amend the Internal Revenue Code of 1986 to increase certain taxes 
related to firearms, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 22, 2023 
Mr. DAVIS of Illinois (for himself, Mr. PASCRELL, Mr. SCHNEIDER, Mr. BLU-
MENAUER, Ms. MOORE of Wisconsin, and Mr. EVANS) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committees on the Judiciary, and Energy and 
Commerce, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to increase 
certain taxes related to firearms, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Gun Violence Preven-
tion and Safe Communities Act of 2023’’. 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
SEC. 2. INCREASE IN EXCISE TAX ON SALE OF FIREARMS, 
ETC. 
(a) IN GENERAL.—Section 4181 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘There’’ and inserting the fol-
lowing: 
‘‘(a) IN GENERAL.—There’’, and 
(2) by adding at the end the following new sub-
section: 
‘‘(b) INCREASED TAX TO FUND GUN VIOLENCE 
PREVENTION PROGRAMS.— 
‘‘(1) IN GENERAL.—Each rate of tax imposed 
under subsection (a) is hereby increased by 0.5 per-
centage points. 
‘‘(2) APPLICATION OF TAX TO FRAMES AND RE-
CEIVERS.— 
‘‘(A) IN GENERAL.—Any frame or receiver 
of a firearm shall be subject to tax under sub-
section (a) (after taking into account paragraph 
(1)) in the same manner as a firearm which is 
neither a pistol nor a revolver. 
‘‘(B) SPECIAL RULE FOR SPLIT OR MOD-
ULAR FRAMES AND RECEIVERS.—In the case of 
any split or modular frame or receiver, if any 
module of such frame or receiver is sold sepa-
rately, such module shall be treated as a frame 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
or receiver if (and only if) such module is re-
quired to be marked and serialized by the At-
torney General. 
‘‘(C) 
PREVENTION
OF
DOUBLE
TAX-
ATION.—Subparagraph (A) shall not apply to 
any frame or receiver if the manufacturer, pro-
ducer, or importer thereof demonstrates to the 
satisfaction of the Secretary that such frame or 
receiver will be used in the manufacture or pro-
duction of a firearm to which the tax imposed 
by this section applies.’’. 
(b) EXEMPTION FOR UNITED STATES.—Subsection 
(b) of section 4182 of the Internal Revenue Code of 1986 
is amended to read as follows: 
‘‘(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 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new section: 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
‘‘SEC. 9512. GUN VIOLENCE PREVENTION TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.— 
‘‘(1) IN GENERAL.—There is established in the 
Treasury of the United States a trust fund to be 
known as the ‘Gun Violence Prevention Trust 
Fund’, consisting of such amounts as may be appro-
priated or credited to such fund as provided in this 
section or section 9602(b). 
‘‘(2) ESTABLISHMENT OF ACCOUNTS.—There is 
established in the Gun Violence Prevention Trust 
Fund each of the following accounts: 
‘‘(A) The Violence Prevention Account. 
‘‘(B) The Gun Violence Research Account. 
‘‘(C) Hate Crimes Data Collection, Preven-
tion, and Enforcement Account. 
‘‘(D) Firearm Forensics Account. 
‘‘(3) 
GUN
VIOLENCE
RESEARCH
SUB-
ACCOUNTS.—There is established in the Gun Vio-
lence Research Account a Centers for Disease Con-
trol and Prevention Subaccount and a National In-
stitutes of Health Subaccount. 
‘‘(b) TRANSFERS
TO
TRUST
FUND
AND
AC-
COUNTS.—There are hereby appropriated to the Gun Vio-
lence Prevention Trust Fund amounts equivalent to the 
taxes received in the Treasury under section 4181(b). 
Such amounts shall be divided equally among each of the 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
accounts established under subsection (a)(2). Such 
amounts allocated to the Gun Violence Research Account 
under the preceding sentence shall be divided equally be-
tween the Centers for Disease Control and Prevention 
Subaccount and the National Institutes of Health Sub-
account. 
‘‘(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 inter-
vention 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 In-
jury Prevention and Control of the Centers for 
Disease Control and Prevention for purposes of 
research on gun violence and its prevention, in-
cluding prevention of suicide by firearm. 
‘‘(B) 
NATIONAL
INSTITUTES
OF 
HEALTH.—Amounts in the National Institutes 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
of Health Subaccount shall be available to the 
National Institutes of Health for purposes of 
research on gun violence and its prevention, in-
cluding prevention of suicide by firearm. 
‘‘(3) HATE
CRIMES
DATA
COLLECTION, PRE-
VENTION, AND
ENFORCEMENT.—Amounts in the 
Hate Crimes Data Collection, Prevention, and En-
forcement Account shall be available to carry out the 
Jabara-Heyer NO HATE Act (section 5 of Public 
Law 117–13). 
‘‘(4) FIREARM
FORENSICS.—Amounts in the 
Firearm Forensics Account shall be available to the 
Bureau of Alcohol, Tobacco, Firearms and Explo-
sives for the activities of the National Firearms Ex-
aminer Academy.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 3(a) of the Pittman-Robertson 
Wildlife Restoration Act (16 U.S.C. 669b(a)) is 
amended by inserting ‘‘(other than subsection 
(b) thereof)’’ after ‘‘4181’’. 
(B) The table of sections for subchapter A 
of chapter 98 of the Internal Revenue Code of 
1986 is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 9512. Gun Violence Prevention Trust Fund.’’. 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6211
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to sales after the date 
of the enactment of this Act. 
SEC. 3. INFLATION ADJUSTMENT OF OCCUPATIONAL AND 
TRANSFER TAXES RELATING TO FIREARMS. 
(a) OCCUPATIONAL TAX ADJUSTED
FOR INFLA-
TION.— 
(1) IN GENERAL.—Section 5801 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(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’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
If any increase under the preceding sentence is not a mul-
tiple of $10, such increase shall be rounded to the next 
lowest multiple of $10.’’. 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
(2) EFFECTIVE DATE.—The amendment made 
by this section shall apply to taxable periods begin-
ning after December 31, 2023. 
(b) TRANSFER TAX ADJUSTED FOR INFLATION.— 
(1) IN GENERAL.—Section 5811 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new subsection: 
‘‘(d) ADJUSTMENT FOR INFLATION.—In the case of 
any transfer after 2023, the $200 and $5 amounts in sub-
section (a) shall each be increased by an amount equal 
to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year in which 
the transfer occurs, determined by substituting ‘cal-
endar year 2022’ for ‘calendar year 2016’ in sub-
paragraph (A)(ii) thereof. 
If any increase under the preceding sentence is not a mul-
tiple of $5 ($1 in the case of any increase of the $5 
amount), such increase shall be rounded to the next lowest 
multiple of $5 ($1 in the case of any increase of the $5 
amount).’’. 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB
(2) EFFECTIVE DATE.—The amendment made 
by this section shall apply to transfers after Decem-
ber 31, 2023. 
Æ 
VerDate Sep 11 2014 
16:08 Jul 30, 2023
Jkt 039200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6301
E:\BILLS\H4283.IH
H4283
pbinns on DSKJLVW7X2PROD with $$_JOB