Reducing Gun Violence in our Neighborhoods Act of 2015

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Reducing Gun Violence in our 
Neighborhoods Act of 2015''.

SEC. 2. TAX ON FIREARMS.

    (a) In General.--Section 4181 of the Internal Revenue 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 subsection:
    ``(b) Additional Tax on Firearms.--In addition to the tax imposed 
by subsection (a), there is hereby imposed upon the sale by the 
manufacturer, producer, or importer of any firearm a tax in the amount 
of $100.''.
    (b) Exemption for Firearms Acquired for Law Enforcement.--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 Firearms Acquired for Law 
Enforcement.--The tax imposed by section 4181(b) shall not apply to any 
firearm which is purchased by the United States or by a State or local 
government for police or other law enforcement purposes.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to sales in calendar months beginning after the date of the 
enactment of this Act.

SEC. 3. ESTABLISHMENT OF GUN VIOLENCE REDUCTION AND MENTAL HEALTH 
              COUNSELING TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 9512. GUN VIOLENCE REDUCTION AND MENTAL HEALTH COUNSELING TRUST 
              FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `Gun Violence 
Reduction and Mental Health Counseling Trust Fund', consisting of such 
amounts as may be appropriated or credited to such fund as provided in 
this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Gun Violence Reduction and Mental Health Counseling Trust Fund 
amounts equivalent to taxes received in the Treasury under section 
4181(b).
    ``(c) Expenditures.--Amounts in the Gun Violence Reduction and 
Mental Health Counseling Trust Fund shall be available, without need of 
further appropriation and without regard to any fiscal year limitation, 
as follows:
            ``(1) 50 percent of such amounts for making expenditures to 
        carry out, with respect to block grants for community mental 
        health services, subparts I and III of part B of title XIX of 
        the Public Health Service Act (42 U.S.C. 300x et seq.), and
            ``(2) 50 percent of such amounts for making expenditures to 
        carry out subpart 1 of part E of the Omnibus Crime Control and 
        Safe Streets Act of 1968 (42 U.S.C. 3750 et seq.).
Amounts made available under this subsection shall supplement and not 
supplant amounts otherwise made available to carry out the provisions 
referred to this subsection.''.
    (b) Clerical Amendment.--The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at the end the following 
new item:

``Sec. 9512. Gun Violence Reduction and Mental Health Counseling Trust 
                            Fund.''.

SEC. 4. PASSIVE CAPABILITY TO IDENTIFY LOST AND STOLEN FIREARMS.

    (a) Establishment of National Standard.--
            (1) In general.--The Attorney General shall, in 
        consultation with the National Institute for Standards and 
        Technology, establish in regulations a national standard for 
        the incorporation of a passive identification capability into 
        all firearms sold in the United States.
            (2) Passive identification capability defined.--In this 
        section, the term ``passive identification capability'' means a 
        technology that--
                    (A) enables a firearm to be identified by a mobile 
                or fixed reading device; and
                    (B) does not emit or broadcast an electronic signal 
                or other information that would enable the firearm or 
                its owner to be monitored or tracked.
            (3) Considerations.--In developing the standard, the 
        Attorney General shall give equal priority to the following:
                    (A) The right of firearm owners to maintain their 
                full right to privacy under the 4th Amendment and their 
                right to legally own firearms under the 2nd Amendment.
                    (B) The ability of law enforcement authorities to 
                use the capability to track lost and stolen guns.
                    (C) The ability of manufacturers to incorporate the 
                capability using existing firearm manufacturing 
                processes.
                    (D) The resistance to tampering and destruction of 
                the technology used to incorporate the capability.
    (b) Prohibition; Penalty.--
            (1) Prohibition.--It shall be unlawful for a person, in or 
        affecting interstate or foreign commerce, to manufacture a 
        firearm that does not have a passive identification capability 
        that meets the national standard established under subsection 
        (a).
            (2) Civil penalty.--After notice and opportunity for 
        hearing, the Attorney General shall impose on a person who 
        violates paragraph (1) a civil money penalty in such amount, 
        not exceeding $1,000 per firearm, as the Attorney General shall 
        prescribe in regulations.
            (3) Effective date.--This subsection shall take effect on 
        such date as the Attorney General shall prescribe in 
        regulations that is not later than 3 years after the 
        establishment of the national standard under subsection (a).

SEC. 5. REPORTING OF LOST AND STOLEN FIREARMS.

    (a) In General.--Within 1 year after the date of the enactment of 
this Act, the Director of the Bureau of Alcohol, Tobacco, Firearms, and 
Explosives shall establish a database of firearms reported to be lost 
or stolen in the United States, which shall be known as the ``National 
Database of Lost and Stolen Firearms''.
    (b) Contents.--The database shall include the following information 
with respect to each firearm reported to the database:
            (1) A description of the firearm, including the type of the 
        firearm.
            (2) Whether the firearm is reported lost or stolen.
            (3) The date of the report.
            (4) The name of the owner of the firearm, if known.
            (5) The name and location of the person from whom the 
        firearm was obtained, if known.
            (6) The location where the firearm is reported to have been 
        lost or stolen.
            (7) Whether the firearm has been reported to the database 
        as having been recovered, since being reported to the database 
        as lost or stolen.
    (c) Availability of Database.--The information in the database 
shall be made available to all Federal, State, and local law 
enforcement authorities.
    (d) Reporting of Lost or Stolen Firearms to Local Law Enforcement 
Authorities.--
            (1) Reporting requirement.--Section 922 of title 18, United 
        States Code, is amended by adding at the end the following:
    ``(aa) Within 48 hours after a person who owns a firearm that has 
been shipped or transported in interstate or foreign commerce discovers 
the theft or loss of the firearm, the person shall report the theft or 
loss to local law enforcement authorities.''.
            (2) Penalty.--Section 924 of such title is amended by 
        adding at the end the following:
    ``(q) Penalty for Failure To Report Loss or Theft of Firearm.--
Whoever violates section 922(aa) shall be fined $10,000 with respect to 
each firearm involved in the violation.''.
    (e) Requirement That Local Law Enforcement Authorities Report Lost 
or Stolen Firearms to the National Registry.--Within 7 days after a 
local law enforcement authority receives a report that a firearm is 
lost or stolen, the authority shall transmit the report to the National 
Database of Lost and Stolen Firearms.

Summary: Reducing Gun Violence in our Neighborhoods Act of 2015 This bill amends the Internal Revenue Code to impose an additional tax of $100 on the sale of a firearm by a manufacturer, producer, or importer. Firearm purchases by federal, state, and local governments for law enforcement purposes are exempt from the additional tax. The bill establishes the Gun Violence Reduction and Mental Health Counseling Trust Fund at the Department of the Treasury. It transfers revenues from the additional tax into the trust fund to support the Community Mental Health Services Block Grant program and the Edward Byrne Memorial Justice Assistance Grant program. The Department of Justice (DOJ) must establish and newly manufactured firearms must meet a national standard for incorporating passive identification capability into all firearms sold in the United States. Passive identification capability means technology that: (1) enables identification by a mobile or fixed reading device, and (2) does not transmit an electronic monitoring or tracking signal.  DOJ's Bureau of Alcohol, Tobacco, Firearms, and Explosives must establish the National Database of Lost and Stolen Firearms. This bill amends the federal criminal code to require a gun owner to report a lost or stolen firearm to local law enforcement authorities within 48 hours of discovery. Local law enforcement authorities must transmit the report to the national database within seven days.