I 
118TH CONGRESS 
1ST SESSION H. R. 5135 
To amend the Internal Revenue Code of 1986 to impose an additional 1,000 
percent excise tax on the sale of large capacity ammunition feeding 
devices and semiautomatic assault weapons, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
AUGUST 4, 2023 
Mr. BEYER (for himself, Ms. VELA´ZQUEZ, Ms. BARRAGA´N, Ms. SCHAKOWSKY, 
Mr. EVANS, Mr. CASTEN, Mr. MFUME, Mr. RASKIN, Ms. NORTON, Mr. 
CARSON, Mr. LYNCH, Ms. PORTER, Mr. JOHNSON of Georgia, Mr. BLU-
MENAUER, Mr. CONNOLLY, Mr. COHEN, Mr. GRIJALVA, Ms. MENG, Ms. 
MCCOLLUM, Mrs. TRAHAN, Ms. TLAIB, Mr. RUPPERSBERGER, Mrs. 
WATSON COLEMAN, Mr. LIEU, and Ms. LEE of California) 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 impose 
an additional 1,000 percent excise tax on the sale of 
large capacity ammunition feeding devices and semiauto-
matic assault weapons, 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 ‘‘Assault Weapons Ex-
cise Act’’. 
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SEC. 2. IMPOSITION OF ADDITIONAL EXCISE TAX ON LARGE 
CAPACITY AMMUNITION FEEDING DEVICES 
AND SEMIAUTOMATIC ASSAULT WEAPONS. 
(a) IN GENERAL.—Section 4181 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘There is hereby’’ and inserting 
the following: 
‘‘(a) IN GENERAL.—There is hereby’’, and 
(2) by adding at the end the following new sub-
section: 
‘‘(b) ADDITIONAL TAX ON LARGE CAPACITY AMMU-
NITION FEEDING DEVICES
AND SEMIAUTOMATIC AS-
SAULT WEAPONS.— 
‘‘(1) IN GENERAL.—In addition to the tax im-
posed by subsection (a), there is hereby imposed 
upon the sale by the manufacturer, producer, or im-
porter of any of the following articles a tax equiva-
lent to 1,000 percent of the price for which so sold: 
‘‘(A) Large capacity ammunition feeding 
devices. 
‘‘(B) Semiautomatic assault weapons. 
‘‘(2) LARGE CAPACITY AMMUNITION FEEDING 
DEVICE.—For purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘large ca-
pacity ammunition feeding device’ means a 
magazine, belt, drum, feed strip, or similar de-
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vice, including any such device joined or coupled 
with another in any manner, that has an overall 
capacity of, or that can be readily restored, 
changed, or converted to accept, more than 10 
rounds of ammunition. 
‘‘(B) CERTAIN DEVICES NOT INCLUDED.— 
Such term does not include an attached tubular 
device designed to accept, and capable of oper-
ating only with, .22 caliber rimfire ammunition. 
‘‘(3) SEMIAUTOMATIC ASSAULT WEAPON.—For 
purposes of this subsection— 
‘‘(A) IN GENERAL.—The term ‘semiauto-
matic assault weapon’ means any of the fol-
lowing: 
‘‘(i) A semiautomatic rifle that— 
‘‘(I) has the capacity to use a 
magazine that is not a fixed maga-
zine, and 
‘‘(II) has any of the following: 
‘‘(aa) A pistol grip. 
‘‘(bb) A forward grip. 
‘‘(cc) A folding, telescoping, 
or detachable stock, or the ability 
to otherwise fold or adjust in a 
manner that operates to reduce 
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the length, size, or any other di-
mension, or otherwise enhance 
the concealability, of such rifle. 
‘‘(dd) A functional grenade 
launcher. 
‘‘(ee) A barrel shroud. 
‘‘(ff) A threaded barrel. 
‘‘(ii) A semiautomatic rifle that has a 
fixed magazine with the capacity to accept 
more than 10 rounds, except for an at-
tached tubular device designed to accept, 
and capable of operating only with, .22 cal-
iber rimfire ammunition. 
‘‘(iii) Any part, combination of parts, 
component, device, attachment, or acces-
sory that is designed or functions to accel-
erate the rate of fire of a semiautomatic 
firearm but not convert the semiautomatic 
firearm into a machinegun. 
‘‘(iv) A semiautomatic pistol that— 
‘‘(I) has the capacity to use a 
magazine that is not a fixed maga-
zine, and 
‘‘(II) has any of the following: 
‘‘(aa) A threaded barrel. 
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‘‘(bb) A second pistol grip. 
‘‘(cc) A barrel shroud. 
‘‘(dd) The capacity to accept 
a detachable magazine at some 
location outside of the pistol grip. 
‘‘(ee) A design which is 
identical to, or nearly identical 
to, a design intended for a ma-
chinegun. 
‘‘(ff) A manufactured weight 
of 50 ounces or more when un-
loaded. 
‘‘(gg) A stabilizing brace or 
similar component. 
‘‘(hh) A buffer tube or other 
part that protrudes horizontally 
behind the pistol grip. 
‘‘(v) A semiautomatic pistol with a 
fixed magazine that has the capacity to ac-
cept more than 10 rounds. 
‘‘(vi) A semiautomatic shotgun that— 
‘‘(I) either— 
‘‘(aa) has a fixed magazine 
with the capacity to accept more 
than 5 rounds, or 
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‘‘(bb) does not have a fixed 
magazine, and 
‘‘(II) has any of the following: 
‘‘(aa) A folding, telescoping, 
or detachable stock. 
‘‘(bb) A pistol grip or bird’s 
head grip. 
‘‘(cc) The ability to accept a 
detachable magazine. 
‘‘(dd) A forward grip. 
‘‘(ee) A functional grenade 
launcher. 
‘‘(vii) Any shotgun with a revolving 
cylinder. 
‘‘(viii) All belt-fed semiautomatic fire-
arms, including TNW M2HB and FN 
M2495. 
‘‘(ix) Any combination of parts from 
which a firearm described in clauses (i) 
through (viii) can be assembled. 
‘‘(x) The frame or receiver of a rifle 
or shotgun described in clause (i), (ii), (iii), 
(vi), or (viii). 
‘‘(B) 
CERTAIN
FIREARMS
NOT
IN-
CLUDED.—Such term does not include any fire-
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arm that is manually operated by bolt or lever 
action, or that is only capable of firing rimfire 
ammunition.’’. 
(b) EXEMPTION FROM ADDITIONAL TAX FOR ARTI-
CLES ACQUIRED BY THE UNITED STATES.—Section 4182 
of such Code is amended by redesignating subsection (d) 
as subsection (e) and by inserting after subsection (c) the 
following new subsection: 
‘‘(d) EXEMPTION FROM ADDITIONAL TAX FOR ARTI-
CLES ACQUIRED BY THE UNITED STATES.—The tax im-
posed by section 4181(b) shall not apply to any article 
which is purchased by the United States or by a State 
or local government.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
Æ 
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