I 
118TH CONGRESS 
1ST SESSION H. R. 4436 
To prohibit the Internal Revenue Service from providing firearms and 
ammunition to its employees, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 30, 2023 
Mr. ROSENDALE (for himself, Mr. HIGGINS of Louisiana, Mr. WEBER of 
Texas, Ms. HAGEMAN, Mr. CRANE, Mrs. MILLER of Illinois, Mr. GOOD 
of Virginia, Mr. BABIN, Mr. DUNCAN, and Ms. MACE) introduced the fol-
lowing 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 jurisdiction of the committee con-
cerned 
A BILL 
To prohibit the Internal Revenue Service from providing 
firearms and ammunition to its employees, 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 ‘‘Why Does the IRS 
Need Guns Act’’. 
SEC. 2. DEFINITIONS. 
For purposes of this Act: 
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(1) AMMUNITION.—The term ‘‘ammunition’’ 
has the same meaning given such term under section 
921(a)(17) of title 18, United States Code. 
(2) 
COMMISSIONER.—The 
term 
‘‘Commis-
sioner’’ means the Commissioner of Internal Rev-
enue. 
(3) FIREARM.—The term ‘‘firearm’’ has the 
same meaning given such term under section 
921(a)(3) of title 18, United States Code. 
SEC. 3. PROHIBITION ON USE OF FUNDS. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, none of the funds authorized to be appro-
priated or otherwise made available for any fiscal year 
may be obligated or expended by the Commissioner to pur-
chase, receive, or store any firearm or ammunition. 
(b) EFFECTIVE DATE.—This section shall take effect 
on the date which is 120 days after the date of enactment 
of this Act. 
SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION. 
Not later than the date which is 120 days after the 
date of enactment of this Act, the Commissioner shall 
transfer to the Administrator of General Services— 
(1) any firearms owned by, or under the control 
of, the Internal Revenue Service; and 
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(2) any ammunition owned by, or under the 
control of, the Internal Revenue Service. 
SEC. 5. SALE OF FIREARMS. 
(a) IN GENERAL.—Not later than the date which is 
30 days after the date on which the transfer described 
in section 4 has been completed, the Administrator of Gen-
eral Services shall— 
(1) initiate the sale or auction of any firearms 
described in paragraph (1) of such section to li-
censed dealers (as defined in section 921(a)(11) of 
title 18, United States Code); and 
(2) initiate the auction of any ammunition de-
scribed in paragraph (2) of section 4 to members of 
the general public. 
(b) PROCEEDS.—Any proceeds from the sale or auc-
tion of property described in subsection (a) shall be depos-
ited in the general fund of the Treasury for the sole pur-
pose of deficit reduction. 
SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS 
BY ATTORNEY GENERAL. 
(a) IN GENERAL.—With respect to the administra-
tion and enforcement of— 
(1) any of the criminal provisions of the inter-
nal revenue laws, 
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(2) any other criminal provisions of law relating 
to internal revenue for the enforcement of which the 
Secretary of the Treasury, as of the date of enact-
ment of this Act, was responsible, or 
(3) any other law for which the Secretary of the 
Treasury, as of the date of enactment of this Act, 
delegated investigatory authority to the Internal 
Revenue Service, 
such administration and enforcement shall be performed 
by or under the supervision of the Attorney General. 
(b) PERFORMANCE OF TRANSFERRED FUNCTIONS.— 
The Attorney General may make such provisions as the 
Attorney General determines appropriate to authorize the 
performance by any officer, employee, or agency of the De-
partment of Justice of any function transferred to the At-
torney General under this section. 
(c) TRANSFER OF AUTHORITIES, FUNCTIONS, PER-
SONNEL, AND ASSETS TO THE DEPARTMENT OF JUS-
TICE.—Notwithstanding any other provision of law, there 
are transferred to the Department of Justice the authori-
ties, functions, personnel, and assets of the Criminal In-
vestigation Division of the Internal Revenue Service, 
which shall be maintained as a distinct entity within the 
Criminal Division of the Department of Justice, including 
the related functions of the Secretary of the Treasury. 
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