I was poking around in Thomas just now and found this gem, sponsored by
Jack Reed, and cosponsored by our friends Frank
Spank-Your-Kid-Lose-Your-Constitutional-Rights Lautenberg and Charles
Crypto-In-A-Crime-Among-Other-Ultra-Fascist-Things Schumer.
The bill was referred to the Senate Finance Committee where it's been read
twice without further action. Here's hoping it dies a horrible death. No
comments about the fine Senators backing the bill.
1. Note that the low $5 "transfer tax" makes a neat end run around current
registration and sales requirements to gather information for LEAs.
2. (g)(1) states "the Secretary of the Treasury shall make available such
registration and fingerprint forms as may be required by the public for
^^^^^^^^^^^
compliance with such requirements--"
3. (3)`(A) and (3)`(B) provide that "Returns and return information with
respect to taxes imposed by part II of subchapter A of chapter 53
(relating to tax on transferring firearms) on any firearm classified as a
handgun under section 5845(a)(8) shall be available in an on-line format
for inspection by or disclosure to officers and employees of-- `(A) any
Federal law enforcement agency, and `(B) any State or local law
enforcement agency, whose official duties require such inspection or
disclosure.'"
Isn't that nice?
Bill details below (or you can grab them via thomas.loc.gov)
Short Title: Handgun Safety and Registration Act of 2000
Official Title: A bill to amend the Internal Revenue Code of 1986 to
require the registration of handguns, and for other purposes.
Summary: Handgun Safety and Registration Act of 2000 - Amends chapter 53
(Machine Guns, Destructive Devices, and Certain Other Firearms) of
the Internal Revenue Code to, among other things: (1) require the
registration of handguns in the National Firearms Registration and
Transfer Record; (2) provide for the sharing of registration
information with Federal, State and local law enforcement
agencies; and (3) provide for the imposition of the five dollar
transfer tax on handguns and a $50 tax upon the making of each
handgun.
Text:
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 `Handgun Safety and Registration Act of
2000'.
SEC. 2. REGISTRATION OF HANDGUNS.
(a) HANDGUN INCLUDED IN DEFINITION OF FIREARM-
(1) IN GENERAL- Section 5845(a) of the Internal Revenue Code of 1986
(defining firearm) is amended by striking `and (8) a destructive device'
and inserting `(8) a handgun; and (9) a destructive device'.
(2) DEFINITION OF HANDGUN- Section 5845 of the Internal Revenue Code
of 1986 (relating to definitions) is amended by adding at the end the
following:
`(n) HANDGUN-
`(1) IN GENERAL- The term `handgun' means any weapon (including
a starter gun) which--
`(A) is designed to or may be readily converted to expel a
projectile by the action of an explosive, and
`(B) has a short stock and is designed to be held and fired
by the use of a single hand.
`(2) DISASSEMBLED PARTS INCLUDED- Such term shall also include the
frame or receiver of any such weapon, and any combination of parts from
which a handgun can be assembled if such parts are in the possession or
under the control of a person.
`(3) EXCLUSION- Such term shall not include a firearm classified
as `any other weapon' under subsection (e).'.
(b) TRANSFER TAX IMPOSED ON HANDGUNS- Section 5811(a) of the Internal
Revenue Code of 1986 (relating to rate) is amended by inserting `or as a
handgun under section 5845(a)(8)' after `section 5845(e)'.
(c) TAX ON MAKING FIREARMS IMPOSED ON HANDGUNS- Section 5821(a) of the
Internal Revenue Code of 1986 (relating to rate) is amended by inserting
`, except, the tax on any firearm classified as a handgun under section
5845(a)(8) shall be at the rate of $50 for each such firearm made' after
`firearm made'.
(d) IMPORTATION POLICY CONTINUED-
(1) IN GENERAL- Section 5844 of the Internal Revenue Code of 1986
(relating to importation) is amended by adding at the end the following:
`This section shall not apply to any firearm classified as a handgun under
section 5845(a)(8).'.
(2) CONFORMING AMENDMENT- Section 925(d)(3) of title 18, United States
Code, is amended by inserting `(without regard to paragraph (8) thereof)'
after `section 5845(a)'.
(e) SHARING OF REGISTRATION INFORMATION WITH STATE AND LOCAL LAW
ENFORCEMENT AGENCIES-
(1) IN GENERAL- Section 6103(o) of the Internal Revenue Code of 1986
(relating to disclosure of returns and return information with respect to
certain taxes) is amended by adding at the end the following:
`(3) TAXES IMPOSED ON TRANSFER OF HANDGUNS- Returns and return
information with respect to taxes imposed by part II of subchapter A of
chapter 53 (relating to tax on transferring firearms) on any firearm
classified as a handgun under section 5845(a)(8) shall be available in an
on-line format for inspection by or disclosure to officers and employees
of--
`(A) any Federal law enforcement agency, and
`(B) any State or local law enforcement agency, whose official
duties require such inspection or disclosure.'.
(2) CONFORMING AMENDMENTS- Section 6103(p)(4) of the Internal
Revenue Code of 1986 is amended--
(A) in the matter preceding subparagraph (A)--
(i) by striking `or (o)(1)' and inserting `(o)(1), or
(o)(3)(A)',
(ii) by striking `or (l)(6)' and inserting `(l)(6)',
(iii) by inserting `or (o)(3)(B),' after `(16),', and
(B) in subparagraph (F)(i)--
(i) by striking `or (l)(6)' and inserting `(l)(6)', and
(ii) by inserting `or (o)(3)(B),' after `(16),', and
(C) in subparagraph (F)(ii), by striking `or (o)(1)' and
inserting `, (o)(1), or (o)(3)(A)'.
(f) TRANSITION RULE FOR NONREGISTERED HANDGUNS-
(1) IN GENERAL- Any person possessing any firearm classified as a
handgun under section 5845(a)(8) of the Internal Revenue Code of 1986 not
registered in the National Firearms Registration and Transfer Record
maintained by the Secretary of the Treasury under section 5841 of such
Code shall register such handgun--
(A) within 1 year of the date of the enactment of this Act, or
(B) upon the transfer of such handgun before such 1 year anniversary
date.
(2) TREATMENT OF REGISTRATION AS TRANSFER- For purposes of any tax
imposed by part II of subchapter A of chapter 53 of the Internal Revenue
Code of 1986 (relating to tax on transferring firearms) on any firearm
classified as a handgun under section 5845(a)(8) of such Code, any
registration of such handgun under paragraph (1)(A) shall be considered a
transfer of such handgun.
(3) NONAPPLICATION OF PENALTY- Section 5861(d) of the Internal Revenue
Code of 1986 shall not apply with respect to the possession of any handgun
before the date of the registration of such handgun under paragraph (1).
(g) PROVISION OF REGISTRATION FORMS-
(1) AVAILABILITY- To promote and assist compliance with the handgun
registration requirements under the Internal Revenue Code of 1986, as
amended by this section, the Secretary of the Treasury shall make
available such registration and fingerprint forms as may be required by
the public for compliance with such requirements--
(A) to State and local law enforcement agencies and facilities of
the Department of the Treasury throughout the States, the United States
Postal Service, and such other agencies and departments of the Federal
Government as the Secretary determines would aid in making such forms
available to the public; and
(B) through the Internet in a downloadable format.
(2) SINGLE FORM- The Secretary of the Treasury shall make available
registration forms that allow an individual to register the possession or
transfer of more than 1 firearm classified as a handgun under section
5845(a)(8) of the Internal Revenue Code of 1986 on a single form.
(h) PROGRAM OF PUBLIC AWARENESS- Within 60 days after the date of the
enactment of this Act, the Secretary of the Treasury shall commence a
program to broaden public awareness of the handgun registration
requirements under the Internal Revenue Code of 1986, as amended by this
section. Such program may include voluntary cooperative efforts with
Federal, State, and local law enforcement agencies and public service
announcements as deemed appropriate by the Secretary.
(i) AUTHORIZATION OF APPROPRIATIONS- There are authorized to be
appropriated such sums as may be necessary for the Secretary of the
Treasury to carry out the provisions of and amendments made by this Act.
(j) EFFECTIVE DATE- The amendments made by this section shall take
effect on the date of the enactment of this Act.
