I 
117TH CONGRESS 
2D SESSION 
H. R. 8167 
To amend the Internal Revenue Code of 1986 to repeal certain excise taxes 
relating to firearms, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 22, 2022 
Mr. CLYDE (for himself, Mr. DAVIDSON, Mrs. MILLER of Illinois, Mr. COMER, 
Mr. GOSAR, Mrs. GREENE of Georgia, Mr. BIGGS, Mr. NEHLS, Mr. 
BABIN, Mr. DESJARLAIS, Mr. KELLY of Mississippi, Mr. GRAVES of Mis-
souri, Mr. LAMALFA, Mr. HIGGINS of Louisiana, Mr. MASSIE, Mr. 
CLOUD, Mr. NORMAN, Mr. FALLON, Mr. STEUBE, Mr. ROSENDALE, Mr. 
GOOD of Virginia, Mr. HICE of Georgia, Mr. GOHMERT, Mr. WEBER of 
Texas, Mr. MOORE of Alabama, Mr. FERGUSON, Mrs. BOEBERT, Mr. 
CAWTHORN, Mr. BROOKS, Mr. JACKSON, Mr. MULLIN, Mr. BANKS, Mr. 
MAST, Mr. GAETZ, Mr. HARRIS, Mr. PERRY, Mr. CARTER of Georgia, 
Mrs. HARSHBARGER, Ms. STEFANIK, Mr. BOST, Mr. RUTHERFORD, Mr. 
ROY, Mr. GROTHMAN, Mr. LOUDERMILK, Mr. GRIFFITH, Mr. AUSTIN 
SCOTT of Georgia, Mrs. FISCHBACH, Mr. MEUSER, Mr. TIFFANY, Mr. 
WILSON of South Carolina, Mrs. LESKO, Mr. TAYLOR, Mr. BURCHETT, 
Ms. FOXX, Mr. MANN, Mr. DONALDS, and Mr. FULCHER) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Natural Resources, for a period to 
be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
certain excise taxes relating to firearms, and for other 
purposes. 
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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 ‘‘RETURN (Repealing 
Excise Tax on Unalienable Rights Now) our Constitu-
tional Rights Act of 2022’’ or the ‘‘RETURN our Con-
stitutional Rights Act of 2022’’. 
SEC. 2. REPEAL OF CERTAIN PITTMAN-ROBERTSON EXCISE 
TAXES. 
(a) EXCISE TAXES ON FIREARMS AND AMMUNITION 
REPEALED.— 
(1) IN GENERAL.—Subchapter D of chapter 32 
of the Internal Revenue Code of 1986 is amended 
(after moving the provision referred to in paragraph 
(2)(A)(ii)) by striking part III (and by striking the 
item relating to such part from the table of parts for 
such subchapter). 
(2) CONFORMING AMENDMENTS.— 
(A) Section 5843 is amended— 
(i) by striking ‘‘Importers’’ and in-
serting the following: 
‘‘(a) IN GENERAL.—Importers’’, and 
(ii) by moving subsection (d) of sec-
tion 4182 of such Code to the end of such 
section 5843, by redesignating such sub-
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section as subsection (b), and by inserting 
‘‘WITH RESPECT
TO CERTAIN AMMUNI-
TION’’ after ‘‘RECORDS’’ in the heading of 
such subsection. 
(B) Section 6091(b)(6) of such Code is 
amended by striking ‘‘section 4181 or’’. 
(C) Section 1111(c)(2) of the Homeland 
Security Act of 2002 (6 U.S.C. 531(c)(2)) is 
amended by striking ‘‘, sections 4181 and 4182 
of the Internal Revenue Code of 1986,’’. 
(D) Section 3(2)(B)(v) of the Toxic Sub-
stances Control Act (15 U.S.C. 2602(2)(B)(v)) 
is amended by striking ‘‘section 4181 of the In-
ternal Revenue Code of 1954 (determined with-
out regard to any exemptions from such tax 
provided by section 4182 or 4221 or any other 
provision of such Code)’’ and inserting ‘‘section 
4181 of the Internal Revenue Code of 1986 (as 
in effect before its repeal by the RETURN our 
Constitutional Rights Act of 2022 and deter-
mined without regard to any exemption from 
tax provided under any provision of such 
Code)’’. 
(E) Section 3(a)(5)(E) of the Consumer 
Product Safety Act (15 U.S.C. 2052(a)(5)(E)) 
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is amended by striking ‘‘section 4181 of the In-
ternal Revenue Code of 1954 (determined with-
out regard to any exemptions from such tax 
provided by section 4182 or 4221, or any other 
provision of such Code)’’ and inserting ‘‘section 
4181 of the Internal Revenue Code of 1986 (as 
in effect before its repeal by the RETURN our 
Constitutional Rights Act of 2022 and deter-
mined without regard to any exemption from 
tax provided under any provision of such 
Code)’’. 
(b) EXCISE TAXES
ON BOWS
AND ARROWS RE-
PEALED.— 
(1) IN GENERAL.—Section 4161 of such Code 
is amended by striking subsection (b). 
(2) CONFORMING
AMENDMENT
TO
PROPERLY 
REFORMAT EXISTING LAW.—Section 4161 of such 
Code (as amended by paragraph (1)), is amended by 
striking subsection (a) and inserting the following: 
‘‘(a) IN GENERAL.—There is hereby imposed on the 
sale of any article of sport fishing equipment by the manu-
facturer, producer, or importer a tax equal to 10 percent 
of the price for which so sold. 
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‘‘(b) LIMITATION
ON TAX IMPOSED
ON FISHING 
RODS AND POLES.—The tax imposed by subsection (a) 
on any fishing rod or pole shall not exceed $10. 
‘‘(c) 3 PERCENT RATE OF TAX FOR ELECTRIC OUT-
BOARD MOTORS.—In the case of an electric outboard 
motor, subsection (a) shall be applied by substituting ‘3 
percent’ for ‘10 percent’. 
‘‘(d) 3 PERCENT
RATE
OF
TAX
FOR
TACKLE 
BOXES.—In the case of fishing tackle boxes, subsection 
(a) shall be applied by substituting ‘3 percent’ for ‘10 per-
cent’. 
‘‘(e) PARTS OR ACCESSORIES SOLD IN CONNECTION 
WITH TAXABLE SALE.—In the case of any sale by the 
manufacturer, producer, or importer of any article of sport 
fishing equipment, such article shall be treated as includ-
ing any parts or accessories of such article sold on or in 
connection therewith or with the sale thereof.’’. 
(c) AMENDMENTS RELATED TO THE FEDERAL AID 
TO WILDLIFE RESTORATION FUND.—Section 3(a) of the 
Pittman-Robertson Wildlife Restoration Act (16 U.S.C. 
669b(a)) is amended— 
(1) by striking the first 2 sentences of para-
graph (1), and 
(2) by amending paragraph (2) to read as fol-
lows: 
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‘‘(2) WILDLIFE CONSERVATION AND RESTORA-
TION SUBACCOUNT.— 
‘‘(A) ESTABLISHMENT.—There is estab-
lished in the Federal Aid to Wildlife Restora-
tion Fund a subaccount to be known as the 
‘Wildlife Conservation and Restoration Sub-
account’ (referred to in this paragraph as the 
‘subaccount’). 
‘‘(B) USE.—Amounts in the subaccount 
shall be available without further appropriation, 
for each fiscal year, for apportionment in ac-
cordance with this Act to carry out State Wild-
life Conservation and Restoration programs in 
order to manage fish and wildlife species of 
greatest conservation need as determined by a 
State fish and wildlife agency. 
‘‘(C) DEPOSITS.—In fiscal year 2023 and 
each fiscal year thereafter, the Secretary of the 
Treasury shall transfer to the fund for deposit 
in the subaccount the lesser of— 
‘‘(i) $800,000,000, or 
‘‘(ii) the sum of— 
‘‘(I) the amounts deposited in the 
Treasury under section 9 of the Outer 
Continental Shelf Lands Act (43 
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U.S.C. 1338) during the preceding 
fiscal year, and 
‘‘(II) the amounts deposited in 
the Treasury under section 35 of the 
Mineral Leasing Act (30 U.S.C. 191), 
determined after the withdrawal of 
funds to the States under subsection 
(a) of that section, during the pre-
ceding fiscal year.’’. 
(d) EFFECTIVE DATE.— 
(1) IN
GENERAL.—Except as otherwise pro-
vided in this subsection, the amendments made by 
this section shall apply to sales after the date of the 
enactment of this Act. 
(2) WILDLIFE CONSERVATION AND RESTORA-
TION SUBACCOUNT.—The amendment made by sub-
section (c)(2) shall apply to fiscal years after fiscal 
year 2022. 
SEC. 3. REPEAL OF CERTAIN NATIONAL FIREARM ACT 
TAXES. 
(a) FIREARM TRANSFER TAX REPEALED.—Sub-
chapter A of chapter 53 of the Internal Revenue Code of 
1986 is amended by striking part II. 
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(b) FIREARM MAKING TAX REPEALED.—Subchapter 
A of chapter 53 of such Code is amended by striking part 
III. 
(c) CONFORMING AMENDMENTS.— 
(1) Subchapter A of chapter 53 of such Code 
is amended— 
(A) by moving sections 5801 and 5802 
from part I to immediately after the heading of 
such subchapter, 
(B) by striking part I, 
(C) by striking the table of parts for such 
subchapter, and 
(D) by inserting ‘‘Special (Occupa-
tional)’’ before ‘‘Taxes’’ in the heading of 
such subchapter. 
(2) Section 5846 of such Code is amended by 
striking ‘‘sections 5801, 5811, and 5821’’ and in-
serting ‘‘section 5801’’. 
(3) Part II of subchapter B of chapter 53 of 
such Code is amended by striking sections 5852, 
5853, and 5854 (and by striking the items relating 
to such sections from the table of sections for such 
part). 
(4)(A) Section 5872 of such Code is amended 
to read as follows: 
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‘‘SEC. 5872. LAWS APPLICABLE. 
‘‘All the provisions of internal revenue laws relating 
to searches, seizures, and forfeitures are extended to and 
made to apply to the persons to whom this chapter ap-
plies.’’. 
(B) The table of sections for subchapter D of 
chapter 53 of such Code is amended by striking the 
item relating to section 5872 and inserting the fol-
lowing new item: 
‘‘Sec. 5872. Laws applicable.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to firearms transferred or made 
(as the case may be) after the date of the enactment of 
this Act. 
SEC. 4. RULE OF CONSTRUCTION. 
None of the amendments made by this Act shall be 
construed to place any firearms sold, transferred, manu-
factured, or imported by persons engaged in business reg-
ulated under chapter 53 of the Internal Revenue Code of 
1986 (the National Firearms Act) under the jurisdiction 
of the Consumer Product Safety Commission. 
Æ 
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