National Firearms Amendments Act of 2021
Bill: H.R.4953 | Sponsor: Rep. Deutch, Theodore E. (D-FL)
Policy area: Taxation

Summary:
National Firearms Amendments Act of 2021
This bill includes within the definition of firearm under the National Firearms Act a semiautomatic rifle or shotgun that has the capacity to accept a detachable ammunition feeding device.

To amend the Internal Revenue Code of 1986 to subject to the 
requirements of the National Firearms Act any semiautomatic rifle that 
           has the capacity to accept a detachable magazine.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``National Firearms Amendments Act of 
2021''.

SEC. 2. SEMIAUTOMATIC RIFLE WITH CAPACITY TO ACCEPT DETACHABLE MAGAZINE 
              TREATED AS FIREARM UNDER NATIONAL FIREARMS ACT.

    (a) In General.--Section 5845(a) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``; and (8) a destructive device.'' and 
        inserting ``; (8) a destructive device; and (9) a semiautomatic 
        rifle or shotgun that has the capacity to accept a detachable 
        ammunition feeding device.''; and
            (2) by adding at the end the following: ``The term 
        `detachable ammunition feeding device' means an ammunition 
        feeding device that can be removed from a firearm without 
        disassembly of the firearm action. The term `ammunition feeding 
        device' means a magazine, belt, drum, feed strip, or similar 
        device, but does not include an attached tubular device which 
        is only capable of operating with .22 caliber rimfire 
        ammunition. The term `semiautomatic rifle or shotgun' means any 
        repeating rifle or shotgun which utilizes a portion of the 
        energy of a firing cartridge to extract the fired cartridge 
        case and chamber the next round, and which requires a separate 
        pull of the trigger to fire each cartridge.''.
    (b) Applicability.--Any person who, on the date of the enactment of 
this Act, lawfully owns or possesses a semiautomatic rifle or shotgun 
(as defined in section 5845(a) of such Code, as amended by this Act) 
that has the capacity to accept a detachable ammunition feeding device 
(as defined in such section) shall, not later than 120 days after the 
date of enactment of this Act, register the semiautomatic rifle or 
shotgun in accordance with section 5841 of such Code. Such registration 
shall become a part of the National Firearms Registration and Transfer 
Record required to be maintained by such section. The prohibition on 
possession of an unregistered firearm under section 5861 of such Code 
shall not apply to possession of such a semiautomatic rifle or shotgun 
that has the capacity to accept such a detachable ammunition feeding 
device on any date that is 120 days or less after the enactment of this 
Act.
    (c) Authorization of Appropriations.--There are authorized to be 
appropriated to the Bureau of Alcohol, Tobacco, Firearms, and 
Explosives such sums as are necessary to carry out this Act.
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