the firearm to a program approved under section 1701 of
the Omnibus Crime Control and Safe Streets Act of
1968—
‘‘(i) the individual is the subject of a complaint
made, an indictment or information filed, an arrest
made, or a summons issued, to begin a prosecution,
for a violation of a provision referred to in subpara-
graph (A), regarding the firearm; or
‘‘(ii) the individual knows that the individual is
the subject of a criminal investigation concerning the
individual’s violation of a provision referred to in
subparagraph (A) with regard to the firearm.
‘‘(2)(A) Possession of a firearm in a school zone in
order to surrender the firearm to a program, approved
under section 1701 of the Omnibus Crime Control and
Safe Streets Act of 1968, that is located in the school zone
shall not be a violation of section 922(q)(1)(A) of this title.
‘‘(B) Bringing a firearm to a Federal facility, or pos-
sessing a firearm in a Federal facility, in order to surren-
der the firearm to a program, approved under section
1701 of the Omnibus Crime Control and Safe Streets Act
of 1968, that is located in the Federal facility shall not
be a violation of section 930(a) of this title.’’.
(b) CROSS REFERENCE.—The National Firearms Act
(26 U.S.C. 5801 et seq.) is amended by inserting after
section 5861 the following new section:
‘‘SEC. 5862. CROSS REFERENCE.
‘‘For applicability of section 5861 to individuals
surrendering firearms to programs approved under
section 1701 of the Omnibus Crime Control and Safe
Streets Act of 1968, see section 925(h)(1) of title 18,
United States Code.’’.
TITLE II—TAX DEDUCTION FOR
TAXPAYERS 
WHO 
DONATE
MERCHANDISE VOUCHERS
SEC. 201. CHARITABLE DEDUCTION MODIFIED TO ALLOW
DEDUCTION FOR FAIR MARKET VALUE OF
CERTAIN CONTRIBUTIONS IN CONNECTION
WITH GUN EXCHANGE PROGRAMS.
(a) GENERAL RULE.—Subsection (e) of section 170
of the Internal Revenue Code of 1986 (relating to certain
contributions of ordinary income and capital gain prop-
erty) is amended by adding at the end thereof the follow-
ing new paragraph:
‘‘(6) DEDUCTION ALLOWED FOR FULL MARKET
VALUE OF CERTAIN CONTRIBUTIONS IN CONNECTION
WITH GUN EXCHANGE PROGRAMS.—
‘‘(A) IN GENERAL.—The deduction under
subsection (a) for any qualified gun exchange
program contribution shall be an amount equal
to its fair market value, and no reduction under
paragraph (1)(A) shall be made in the amount
of such contribution.
‘‘(B) QUALIFIED
GUN
EXCHANGE
PRO-
GRAM
CONTRIBUTION.—For purposes of this
paragraph, the term ‘qualified gun exchange
program contribution’ means any charitable
contribution of property described in paragraph
(1) of section 1221 or of a voucher which may
be used to acquire property so described if—
‘‘(i) the property (or voucher) is to be
transferred by the donee to individuals sur-
rendering firearms in a gun exchange pro-
gram which is determined by the Director
of the Bureau of Justice Assistance to be
approved under section 1701 of the Omni-
bus Crime Control and Safe Streets Act of
1968, and
‘‘(ii) the taxpayer received from the
donee a written statement that the prop-
erty (or voucher) was transferred as pro-
vided in clause (i).’’
(b) EFFECTIVE DATE.—The amendment made by
subsection (a) shall apply to contributions made after the
date of the enactment of this Act.
Æ