‘‘(J) A frame or receiver that is identical 
to, or based substantially on the frame or re-
ceiver of, a firearm described in any of subpara-
graphs (A) through (I) or (L). 
‘‘(K) A conversion kit. 
‘‘(L) A semiautomatic rifle or shotgun 
originally designed for military or law enforce-
ment use, or a firearm based on the design of 
such a firearm, that is not particularly suitable 
for sporting purposes, as determined by the At-
torney General. In making the determination, 
there shall be a rebuttable presumption that a 
firearm procured for use by the United States 
military or any Federal law enforcement agency 
is not particularly suitable for sporting pur-
poses, and a firearm shall not be determined to 
be particularly suitable for sporting purposes 
solely because the firearm is suitable for use in 
a sporting event. 
‘‘(2) RELATED DEFINITIONS.— 
‘‘(A) BARREL SHROUD.—The term ‘barrel 
shroud’ means a shroud that is attached to, or 
partially or completely encircles, the barrel of a 
firearm so that the shroud protects the user of 
the firearm from heat generated by the barrel, 
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but does not include a slide that encloses the 
barrel, and does not include an extension of the 
stock along the bottom of the barrel which does 
not encircle or substantially encircle the barrel. 
‘‘(B) CONVERSION
KIT.—The term ‘con-
version kit’ means any part or combination of 
parts designed and intended for use in con-
verting a firearm into a semiautomatic assault 
weapon, and any combination of parts from 
which a semiautomatic assault weapon can be 
assembled if the parts are in the possession or 
under the control of a person. 
‘‘(C) DETACHABLE MAGAZINE.—The term 
‘detachable magazine’ means an ammunition 
feeding device that can readily be inserted into 
a firearm. 
‘‘(D) FIXED MAGAZINE.—The term ‘fixed 
magazine’ means an ammunition feeding device 
contained in, or permanently attached to, a fire-
arm. 
‘‘(E) FOLDING OR TELESCOPING STOCK.— 
The term ‘folding or telescoping stock’ means a 
stock that folds, telescopes, or otherwise oper-
ates to reduce the length, size, or any other di-
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mension, 
or 
otherwise 
enhances 
the 
concealability, of a firearm. 
‘‘(F) FORWARD GRIP.—The term ‘forward 
grip’ means a grip located forward of the trig-
ger that functions as a pistol grip. 
‘‘(G) PISTOL GRIP.—The term ‘pistol grip’ 
means a grip, a thumbhole stock, or any other 
characteristic that can function as a grip. 
‘‘(H) 
THREADED
BARREL.—The 
term 
‘threaded barrel’ means a feature or char-
acteristic that is designed in such a manner to 
allow for the attachment of a firearm as defined 
in section 5845(a) of the National Firearms Act 
(26 U.S.C. 5845(a)). 
‘‘(d) TERMINATION.—This section shall not apply 
with respect to any weapon surrendered during a taxable 
year beginning more than 2 years after the date of the 
enactment of the Support Assault Firearms Elimination 
and Reduction for our Streets Act.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
is amended by inserting before the item relating to section 
26 the following new item: 
‘‘Sec. 25E. Assault weapon turn-in credit.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this Act shall apply to taxable years beginning after the 
date of the enactment of this Act. 
Æ 
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