Here is the text of the 'Handgun Safety and Registration Act of 2000' :
Now they want the IRS to get into the act, to REGISTER and TAX handguns. CONFISCATION to follow ... of course, they threw the word "Safety" in there, so it "must be OK".
Handgun Safety and Registration Act of 2000 (Introduced in the Senate)
S 2099 IS
106th CONGRESS
2nd Session
S. 2099
To amend the Internal Revenue Code of 1986 to require the registration
of handguns, and for other purposes.
IN THE SENATE OF THE UNITED STATES
February 24, 2000
Mr. REED introduced the following bill; which was read twice and
referred to the Committee on Finance
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A BILL
To amend the Internal Revenue Code of 1986 to require the registration
of handguns, 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 `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.