II 
Calendar No. 456 
111TH CONGRESS 
2D SESSION 
H. R. 5552 
IN THE SENATE OF THE UNITED STATES 
JUNE 30, 2010 
Received and read the first time 
JULY 12, 2010 
Read the second time and placed on the calendar 
AN ACT 
To amend the Internal Revenue Code of 1986 to require 
that the payment of the manufacturers’ excise tax on 
recreational equipment be paid quarterly and to provide 
for the assessment by the Secretary of the Treasury 
of certain criminal restitution. 
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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 ‘‘Firearms Excise Tax 
Improvement Act of 2010’’. 
SEC. 2. TIME FOR PAYMENT OF MANUFACTURERS’ EXCISE 
TAX ON RECREATIONAL EQUIPMENT. 
(a) IN GENERAL.—Subsection (d) of section 6302 of 
the Internal Revenue Code of 1986 (relating to mode or 
time of collection) is amended to read as follows: 
‘‘(d) TIME FOR PAYMENT OF MANUFACTURERS’ EX-
CISE TAX ON RECREATIONAL EQUIPMENT.—The taxes 
imposed by subchapter D of chapter 32 of this title (relat-
ing to taxes on recreational equipment) shall be due and 
payable on the date for filing the return for such taxes.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to articles sold by the manufac-
turer, producer, or importer after the date of the enact-
ment of this Act. 
SEC. 3. ASSESSMENT OF CERTAIN CRIMINAL RESTITUTION. 
(a) IN GENERAL.—Subsection (a) of section 6201 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(4) CERTAIN ORDERS OF CRIMINAL RESTITU-
TION.— 
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‘‘(A) IN
GENERAL.—The Secretary shall 
assess and collect the amount of restitution 
under an order pursuant to section 3556 of title 
18, United States Code, for failure to pay any 
tax imposed under this title in the same manner 
as if such amount were such tax. 
‘‘(B) TIME OF ASSESSMENT.—An assess-
ment of an amount of restitution under an 
order described in subparagraph (A) shall not 
be made before all appeals of such order are 
concluded and the right to make all such ap-
peals has expired. 
‘‘(C) RESTRICTION ON CHALLENGE OF AS-
SESSMENT.—The amount of such restitution 
may not be challenged by the person against 
whom assessed on the basis of the existence or 
amount of the underlying tax liability in any 
proceeding authorized under this title (including 
in any suit or proceeding in court permitted 
under section 7422).’’. 
(b) EXCEPTION FROM CERTAIN RESTRICTIONS ON 
ASSESSMENT AND COLLECTION.— 
(1) NO PETITION TO TAX COURT, NO RESTRIC-
TION ON FURTHER DEFICIENCY LETTERS, ETC.— 
Subsection (b) of section 6213 of such Code is 
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amended by adding at the end the following new 
paragraph: 
‘‘(5) CERTAIN ORDERS OF CRIMINAL RESTITU-
TION.—If the taxpayer is notified that an assess-
ment has been or will be made pursuant to section 
6201(a)(4)— 
‘‘(A) such notice shall not be considered as 
a notice of deficiency for the purposes of sub-
section (a) (prohibiting assessment and collec-
tion until notice of the deficiency has been 
mailed), section 6212(c)(1) (restricting further 
deficiency letters), or section 6512(a) (prohib-
iting credits or refunds after petition to the Tax 
Court), and 
‘‘(B) subsection (a) shall not apply with re-
spect to the amount of such assessment.’’. 
(2) TIME LIMITATIONS ON ASSESSMENT AND 
COLLECTION.—Subsection (c) of section 6501 of 
such Code is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(11) CERTAIN ORDERS OF CRIMINAL RESTITU-
TION.—In the case of any amount described in sec-
tion 6201(a)(4), such amount may be assessed, or a 
proceeding in court for the collection of such amount 
may be begun without assessment, at any time.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to restitution ordered after the 
date of the enactment of this Act. 
SEC. 4. BUDGETARY PROVISIONS. 
(a) TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES.—The percentage under paragraph (2) of section 
561 of the Hiring Incentives to Restore Employment Act 
in effect on the date of the enactment of this Act is in-
creased by 0.25 percentage points. 
(b) PAYGO COMPLIANCE.—The budgetary effects of 
this Act, for the purpose of complying with the Statutory 
Pay-As-You-Go Act of 2010, shall be determined by ref-
erence to the latest statement titled ‘‘Budgetary Effects 
of PAYGO Legislation’’ for this Act, submitted for print-
ing in the Congressional Record by the Chairman of the 
House Budget Committee, provided that such statement 
has been submitted prior to the vote on passage. 
Passed the House of Representatives June 29, 2010. 
Attest: 
LORRAINE C. MILLER, 
Clerk. 
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