I 
114TH CONGRESS 
1ST SESSION H. R. 1745 
To amend the Internal Revenue Code of 1986 to allow a credit against 
tax for surrendering to authorities certain assault weapons. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 13, 2015 
Ms. DELAURO (for herself, Mr. VAN HOLLEN, Mr. ELLISON, Ms. MCCOLLUM, 
Mr. CUMMINGS, Mr. CICILLINE, Mr. GRIJALVA, Mr. SWALWELL of Cali-
fornia, Mr. GUTIE´RREZ, Ms. LEE, and Mrs. LAWRENCE) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow a 
credit against tax for surrendering to authorities certain 
assault weapons. 
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 ‘‘Support Assault Fire-
arms Elimination and Reduction for our Streets Act’’. 
SEC. 2. ASSAULT WEAPON TURN-IN CREDIT. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by inserting before section 26 the fol-
lowing new section: 
‘‘SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.— 
‘‘(1) IN GENERAL.—In the case of an individual 
who surrenders a specified assault weapon to the 
United States or a State or local government (or po-
litical subdivision thereof) as part of a Federal, 
State, or local public safety program to reduce the 
number of privately owned weapons, on the election 
of the taxpayer there shall be allowed as a credit 
against the tax imposed by this chapter an amount 
equal to $2,000. 
‘‘(2) YEAR CREDIT ALLOWED.—The amount of 
the credit under paragraph (1) shall be allowed 1⁄2 
for the taxable year during which the assault weapon 
was so surrendered and 1⁄2 in the next taxable year. 
‘‘(b) SPECIAL RULES.— 
‘‘(1) WEAPON
MUST
BE
LAWFULLY
POS-
SESSED.—No credit shall be allowed under sub-
section (a) with respect to any specified assault 
weapon not lawfully possessed by the taxpayer at the 
time the weapon is surrendered. 
‘‘(2) 
SUBSTANTIATION
REQUIREMENT.—No 
credit shall be allowed under subsection (a) for the 
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surrender of any specified assault weapon unless the 
taxpayer substantiates the surrender by a contem-
poraneous written acknowledgment of the surrender 
by the Federal, State, or local governmental entity 
to which the weapon is surrendered. 
‘‘(3) DENIAL OF DOUBLE BENEFIT.—The tax-
payer may elect the application of this section with 
respect to only 1 weapon, and if such election is 
made for any taxable year, no deduction shall be al-
lowed under any other provision of this chapter with 
respect to the surrender or contribution of the speci-
fied assault weapon. 
‘‘(c) ASSAULT WEAPON.—For purposes of this sec-
tion— 
‘‘(1) IN GENERAL.—The term ‘specified assault 
weapon’ means any of the following: 
‘‘(A) The following rifles or copies or du-
plicates thereof: 
‘‘(i) AK, AKM, AKS, AK–47, AK–74, 
ARM, MAK90, Misr, NHM 90, NHM 91, 
SA 85, SA 93, VEPR, 
‘‘(ii) AR–10, 
‘‘(iii) AR–15, Bushmaster XM15, 
Armalite M15, or Olympic Arms PCR, 
‘‘(iv) AR70, 
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‘‘(v) Calico Liberty, 
‘‘(vi) Dragunov SVD Sniper Rifle or 
Dragunov SVU, 
‘‘(vii) Fabrique National FN/FAL, 
FN/LAR, or FNC, 
‘‘(viii) Hi-Point Carbine, 
‘‘(ix) HK–91, HK–93, HK–94, or 
HK–PSG–1, 
‘‘(x) Kel-Tec Sub Rifle, 
‘‘(xi) M1 Carbine, 
‘‘(xii) Saiga, 
‘‘(xiii) SAR–8, SAR–4800, 
‘‘(xiv) SKS with detachable magazine, 
‘‘(xv) SLG 95, 
‘‘(xvi) SLR 95 or 96, 
‘‘(xvii) Steyr AUG, 
‘‘(xviii) Sturm, Ruger Mini–14, 
‘‘(xix) Tavor, 
‘‘(xx) Thompson 1927, Thompson M1, 
or Thompson 1927 Commando, or 
‘‘(xxi) Uzi, Galil and Uzi Sporter, 
Galil 
Sporter, 
or 
Galil 
Sniper 
Rifle 
(Galatz). 
‘‘(B) The following pistols or copies or du-
plicates thereof: 
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‘‘(i) Calico M–110, 
‘‘(ii) MAC–10, MAC–11, or MPA3, 
‘‘(iii) Olympic Arms OA, 
‘‘(iv) TEC–9, TEC–DC9, TEC–22 
Scorpion, or AB–10, or 
‘‘(v) Uzi. 
‘‘(C) The following shotguns or copies or 
duplicates thereof: 
‘‘(i) Armscor 30 BG, 
‘‘(ii) SPAS 12 or LAW 12, 
‘‘(iii) Striker 12, or 
‘‘(iv) Streetsweeper. 
‘‘(D) A semiautomatic rifle that has an 
ability to accept a detachable magazine, and 
that has— 
‘‘(i) a folding or telescoping stock, 
‘‘(ii) a threaded barrel, 
‘‘(iii) a pistol grip, 
‘‘(iv) a forward grip, or 
‘‘(v) a barrel shroud. 
‘‘(E)(i) Except as provided in clause (ii), a 
semiautomatic rifle that has a fixed magazine 
with the capacity to accept more than 10 
rounds. 
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‘‘(ii) Clause (i) shall not apply to an at-
tached tubular device designed to accept, and 
capable of operating only with, .22 caliber rim-
fire ammunition. 
‘‘(F) A semiautomatic pistol that has the 
ability to accept a detachable magazine, and 
has— 
‘‘(i) a second pistol grip, 
‘‘(ii) a threaded barrel, 
‘‘(iii) a barrel shroud, or 
‘‘(iv) the capacity to accept a detach-
able magazine at a location outside of the 
pistol grip. 
‘‘(G) A semiautomatic pistol with a fixed 
magazine that has the capacity to accept more 
than 10 rounds. 
‘‘(H) A semiautomatic shotgun that has— 
‘‘(i) a folding or telescoping stock, 
‘‘(ii) a pistol grip, 
‘‘(iii) the ability to accept a detachable 
magazine, or 
‘‘(iv) a fixed magazine capacity of 
more than 5 rounds. 
‘‘(I) A shotgun with a revolving cylinder. 
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