I 
117TH CONGRESS 
1ST SESSION H. R. 3101 
To amend the Internal Revenue Code of 1986 to repeal the firearm transfer 
tax, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 11, 2021 
Mrs. HINSON (for herself, Mr. DUNCAN, Mr. HICE of Georgia, Ms. HERRELL, 
Mrs. MILLER-MEEKS, Mrs. BOEBERT, Mr. ROSENDALE, Mr. STEUBE, 
Mr. OWENS, Mr. BROOKS, Mr. PERRY, Mr. NORMAN, Mr. GIBBS, Mr. 
GALLAGHER, Mr. MOONEY, Mr. KELLER, Mr. BUDD, Mr. SMITH of Mis-
souri, Mr. GOODEN of Texas, Mr. WOMACK, Mr. WEBER of Texas, Mr. 
CRAWFORD, Mrs. WAGNER, Mr. HUDSON, Mrs. FISCHBACH, Mr. 
RESCHENTHALER, Mr. FEENSTRA, Ms. TENNEY, Mr. HIGGINS of Lou-
isiana, Mr. DAVIDSON, Mr. BABIN, Ms. STEFANIK, Mr. MASSIE, Mr. 
JOHNSON of Ohio, Mr. DESJARLAIS, Mr. GOSAR, Mr. WILLIAMS of 
Texas, Mr. SIMPSON, Mr. YOUNG, Mr. AMODEI, Mr. MCCLINTOCK, Mr. 
SESSIONS, Mr. LAMBORN, Mr. JORDAN, Mr. ZELDIN, Mr. CARTER of 
Georgia, Mr. MEIJER, Mr. MANN, Mrs. MCCLAIN, Mr. BISHOP of North 
Carolina, Mr. CLOUD, Mr. RICE of South Carolina, Mr. NEWHOUSE, Mr. 
KELLY of Pennsylvania, Mr. MOORE of Alabama, Mrs. GREENE of Geor-
gia, Mr. PFLUGER, Mr. ARRINGTON, Mr. GROTHMAN, Mr. CAWTHORN, 
and Mr. WEBSTER of Florida) 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 repeal 
the firearm transfer tax, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Repealing Illegal Free-
dom and Liberty Excises Act’’ or the ‘‘RIFLE Act’’. 
SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIRE-
ARMS. 
(a) FIREARM TRANSFER TAX REPEALED.—Section 
5811 of the Internal Revenue Code of 1986 is hereby re-
pealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 4182(a) of such Code is hereby re-
pealed. 
(2) Section 5846 of such Code is amended by 
striking ‘‘, 5811,’’. 
(3) Section 5852 of such Code is amended by 
striking ‘‘section 5811’’ each place it appears and 
inserting ‘‘section 5811 (as in effect immediately be-
fore the enactment of the Repealing Illegal Freedom 
and Liberty Excises Act)’’. 
(4) Section 5853 of such Code is amended by 
striking ‘‘section 5811’’ and inserting ‘‘section 5811 
(as in effect immediately before the enactment of the 
Repealing Illegal Freedom and Liberty Excises 
Act)’’. 
(5) Section 5854 of such Code is amended by 
striking ‘‘section 5811’’ and inserting ‘‘section 5811 
(as in effect immediately before the enactment of the 
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Repealing Illegal Freedom and Liberty Excises 
Act)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transfers after the date of the 
enactment of this Act. 
SEC. 3. RULE OF CONSTRUCTION. 
Nothing in this Act shall be construed to place any 
firearms regulated under Chapter 53 of the Internal Rev-
enue Code of 1986 (the National Firearms Act) under the 
jurisdiction of the United States Consumer Product Safety 
Commission. 
Æ 
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