I 
113TH CONGRESS 
1ST SESSION 
H. R. 226 
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 
JANUARY 14, 2013 
Ms. DELAURO (for herself and Mr. GRIJALVA) 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 
1986 is amended by inserting before section 26 the fol-
lowing new section: 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘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 
surrender of any specified assault weapon unless the 
taxpayer substantiates the surrender by a contem-
poraneous written acknowledgment of the surrender 
VerDate Mar 15 2010 
23:37 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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: 
‘‘(i) Calico M–110, 
‘‘(ii) MAC–10, MAC–11, or MPA3, 
‘‘(iii) Olympic Arms OA, 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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. 
‘‘(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. 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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. 
‘‘(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. 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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, 
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. 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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-
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. 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with
‘‘(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.’’. 
(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 
VerDate Mar 15 2010 
04:36 Jan 15, 2013
Jkt 029200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6301
E:\BILLS\H226.IH
H226
rfrederick on DSK6VPTVN1PROD with