RIFLE Act

I 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 Mis- souri, 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 Lou- isiana, 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 Geor- gia, 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 Representa- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 23:47 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3101.IH H3101 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3101 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘Repealing Illegal Free- 2 dom and Liberty Excises Act’’ or the ‘‘RIFLE Act’’. 3 SEC. 2. REPEAL OF CERTAIN TAXES RELATING TO FIRE- 4 ARMS. 5 (a) FIREARM TRANSFER TAX REPEALED.—Section 6 5811 of the Internal Revenue Code of 1986 is hereby re- 7 pealed. 8 (b) CONFORMING AMENDMENTS.— 9 (1) Section 4182(a) of such Code is hereby re- 10 pealed. 11 (2) Section 5846 of such Code is amended by 12 striking ‘‘, 5811,’’. 13 (3) Section 5852 of such Code is amended by 14 striking ‘‘section 5811’’ each place it appears and 15 inserting ‘‘section 5811 (as in effect immediately be- 16 fore the enactment of the Repealing Illegal Freedom 17 and Liberty Excises Act)’’. 18 (4) Section 5853 of such Code is amended by 19 striking ‘‘section 5811’’ and inserting ‘‘section 5811 20 (as in effect immediately before the enactment of the 21 Repealing Illegal Freedom and Liberty Excises 22 Act)’’. 23 (5) Section 5854 of such Code is amended by 24 striking ‘‘section 5811’’ and inserting ‘‘section 5811 25 (as in effect immediately before the enactment of the 26 VerDate Sep 11 2014 23:47 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3101.IH H3101 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3101 IH Repealing Illegal Freedom and Liberty Excises 1 Act)’’. 2 (c) EFFECTIVE DATE.—The amendments made by 3 this section shall apply to transfers after the date of the 4 enactment of this Act. 5 SEC. 3. RULE OF CONSTRUCTION. 6 Nothing in this Act shall be construed to place any 7 firearms regulated under Chapter 53 of the Internal Rev- 8 enue Code of 1986 (the National Firearms Act) under the 9 jurisdiction of the United States Consumer Product Safety 10 Commission. 11 Æ VerDate Sep 11 2014 23:47 Jun 10, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H3101.IH H3101 kjohnson on DSK79L0C42PROD with BILLS