Title: RIFLE Act
Policy area: Taxation

Summary:
Repealing Illegal Freedom and Liberty Excises Act or the RIFLE Act
This bill repeals the excise tax on the transfer of firearms. The bill shall not be construed as placing any regulated firearms under the jurisdiction of the U.S. Consumer Product Safety Commission.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3101 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3101

   To amend the Internal Revenue Code of 1986 to repeal the firearm 
                 transfer tax, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 11, 2021

Mrs. Hinson (for herself, Mr. Duncan, Mr. Hice of Georgia, Ms. Herrell, 
Mrs. Miller-Meeks, Mrs. Boebert, Mr. Rosendale, Mr. Steube, Mr. Owens, 
   Mr. Brooks, Mr. Perry, Mr. Norman, Mr. Gibbs, Mr. Gallagher, Mr. 
  Mooney, Mr. Keller, Mr. Budd, Mr. Smith of Missouri, Mr. Gooden of 
 Texas, Mr. Womack, Mr. Weber of Texas, Mr. Crawford, Mrs. Wagner, Mr. 
 Hudson, Mrs. Fischbach, Mr. Reschenthaler, Mr. Feenstra, Ms. Tenney, 
 Mr. Higgins of Louisiana, Mr. Davidson, Mr. Babin, Ms. Stefanik, Mr. 
Massie, Mr. Johnson of Ohio, Mr. DesJarlais, Mr. Gosar, Mr. Williams of 
    Texas, Mr. Simpson, Mr. Young, Mr. Amodei, Mr. McClintock, Mr. 
 Sessions, Mr. Lamborn, Mr. Jordan, Mr. Zeldin, Mr. Carter of Georgia, 
 Mr. Meijer, Mr. Mann, Mrs. McClain, Mr. Bishop of North Carolina, Mr. 
     Cloud, Mr. Rice of South Carolina, Mr. Newhouse, Mr. Kelly of 
    Pennsylvania, Mr. Moore of Alabama, Mrs. Greene of Georgia, Mr. 
Pfluger, Mr. Arrington, Mr. Grothman, Mr. Cawthorn, and Mr. Webster of 
   Florida) 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 repeal the firearm 
                 transfer tax, and for other purposes.

    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 ``Repealing Illegal Freedom and 
Liberty Excises Act'' or the ``RIFLE Act''.

SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIREARMS.

    (a) Firearm Transfer Tax Repealed.--Section 5811 of the Internal 
Revenue Code of 1986 is hereby repealed.
    (b) Conforming Amendments.--
            (1) Section 4182(a) of such Code is hereby repealed.
            (2) Section 5846 of such Code is amended by striking ``, 
        5811,''.
            (3) Section 5852 of such Code is amended by striking 
        ``section 5811'' each place it appears and inserting ``section 
        5811 (as in effect immediately before the enactment of the 
        Repealing Illegal Freedom and Liberty Excises Act)''.
            (4) Section 5853 of such Code is amended by striking 
        ``section 5811'' and inserting ``section 5811 (as in effect 
        immediately before the enactment of the Repealing Illegal 
        Freedom and Liberty Excises Act)''.
            (5) Section 5854 of such Code is amended by striking 
        ``section 5811'' and inserting ``section 5811 (as in effect 
        immediately before the enactment of the Repealing Illegal 
        Freedom and Liberty Excises Act)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to transfers after the date of the enactment of this Act.

SEC. 3. RULE OF CONSTRUCTION.

    Nothing in this Act shall be construed to place any firearms 
regulated under Chapter 53 of the Internal Revenue Code of 1986 (the 
National Firearms Act) under the jurisdiction of the United States 
Consumer Product Safety Commission.
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