HR 3018 IH
To amend the Internal Revenue Code of 1986 to increase the excise tax
and special occupational tax in respect of firearms and to increase
the transfer tax on any other weapon, and for other purposes.
113th CONGRESS
1st Session
H. R. 3018
To amend the Internal Revenue Code of 1986 to increase the excise tax and special occupational tax in respect of firearms and to increase the transfer tax on any other weapon, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
August 2, 2013
Mr. DANNY K. DAVIS of Illinois (for himself and Mr. PASCRELL) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Natural Resources, the Judiciary, Energy and Commerce, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to increase the excise tax and special occupational tax in respect of firearms and to increase the transfer tax on any other weapon, 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 ‘Gun Violence Prevention and Safe Communities Act of 2013’.
SEC. 2. INCREASE IN EXCISE TAXES RELATING TO FIREARMS.
(a) In General- Section 4181 of the Internal Revenue Code of 1986 is amended to read as follows:
‘SEC. 4181. IMPOSITION OF TAX.
‘There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
‘
(1) Articles taxable at 20 percent:
‘(A) Pistols.
‘(B ) Revolvers.
‘(C) Firearms (other than pistols and revolvers).
‘(D) Any lower frame or receiver for a firearm, whether for a semiautomatic pistol, rifle, or shotgun that is designed to accommodate interchangeable upper receivers.
‘(2) Articles taxable at 50 percent: Shells and cartridges.’.
Here the link to the whole bill:
www.gpo.gov/fdsys/pkg/BILLS-113hr3018ih/...ILLS-113hr3018ih.pdf 
