,i #aacth ,,congress #ast ,session ,h4 ,r4 #bbf ,,in ,,the ,,house ,,of ,,representatives ,january #ad1 #bjac ,ms4 ,de,lauro 7for herself and ,mr4 ,grijalva7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to allow a credit against tax for surrendering to authorities certain assault weapons4 #a4 ,short title ,this ,act may be cited as the ,support ,assault ,firearms ,elimination and ,reduction for our ,streets ,act4 #b4 ,assault weapon turn-in credit 7a7 ,in general ,subpart ,a of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting before section #bf the following new section3 #be;,e4 ,assault weapon turn-in credit 7a7 ,allowance of credit 7#a7 ,in general ,in the case of an individual who surrenders a specified assault weapon to the ,united ,states or a ,state or local government 7or political subdivision thereof7 as part of a ,federal1 ,state1 or local public safety program to reduce the number of privately owned weapons1 on the election of the taxpayer there shall be allowed as a credit against the tax imposed by this chapter an amount equal to #b1jjj4 7#b7 ,year credit allowed ,the amount of the credit under paragraph 7#a7 shall be allowed #a_/b for the taxable year during which the assault weapon was so surrendered and #a_/b in the next taxable year4 7b7 ,special rules 7#a7 ,weapon must be lawfully possessed ,no credit shall be allowed under subsection 7a7 with respect to any specified assault weapon not lawfully possessed by the taxpayer at the time the weapon is surrendered4 7#b7 ,substantiation requirement ,no credit shall be allowed under subsection 7a7 for the surrender of any specified assault weapon unless the taxpayer substantiates the surrender by a contemporaneous written acknowledgment of the surrender by the ,federal1 ,state1 or local governmental entity to which the weapon is surrendered4 7#c7 ,denial of double benefit ,the taxpayer may elect the application of this section with respect to only #a weapon1 and if such election is made for any taxable year1 no deduction shall be allowed under any other provision of this chapter with respect to the surrender or contribution of the specified assault weapon4 7c7 ,assault weapon ,for purposes of this section-- 7#a7 ,in general ,the term specified assault weapon means any of the following3 7,a7 ,the following rifles or copies or duplicates thereof3 7i7 ,,ak1 ,,akm1 ,,aks1 ,,ak-#dg1 ,,ak-#gd1 ,,arm1 ,,mak#ij1 ,misr1 ,,nhm #ij1 ,,nhm #ia1 ,,sa #he1 ,,sa #ic1 ,,vepr1 7ii7 ,,ar-#aj1 7iii7 ,,ar-#ae1 ,bushmaster ,,xm#ae1 ,armalite ,m#ae1 or ,olympic ,arms ,,pcr1 7iv7 ,,ar#gj1 7v7 ,calico ,liberty1 7vi7 ,dragunov ,,svd ,sniper ,rifle or ,dragunov ,,svu1 7vii7 ,fabrique ,national ,,fn_/,,fal1 ,,fn_/,,lar1 or ,,fnc1 7viii7 ,hi-,point ,carbine1 7ix7 ,,hk-#ia1 ,,hk-#ic1 ,,hk-#id1 or ,,hk-,,psg-#a1 7x7 ,kel-,tec ,sub ,rifle1 7xi7 ,m#a ,carbine1 7xii7 ,saiga1 7xiii7 ,,sar-#h1 ,,sar-#dhjj1 7xiv7 ,,sks with detachable magazine1 7xv7 ,,slg #ie1 7xvi7 ,,slr #ie or #if1 7xvii7 ,steyr ,,aug1 7xviii7 ,sturm1 ,ruger ,mini-#ad1 7xix7 ,tavor1 7xx7 ,thompson #aibg1 ,thompson ,m#a1 or ,thompson #aibg ,commando1 or 7xxi7 ,uzi1 ,galil and ,uzi ,sporter1 ,galil ,sporter1 or ,galil ,sniper ,rifle 7,galatz74 7,b7 ,the following pistols or copies or duplicates thereof3 7i7 ,calico ,m-#aaj1 7ii7 ,,mac-#aj1 ,,mac-#aa1 or ,,mpa#c1 7iii7 ,olympic ,arms ,,oa1 7iv7 ,,tec-#i1 ,,tec-,,dc#i1 ,,tec-#bb ,scorpion1 or ,,ab-#aj1 or 7v7 ,uzi4 7,c7 ,the following shotguns or copies or duplicates thereof3 7i7 ,armscor #cj ,,bg1 7ii7 ,,spas #ab or ,,law #ab1 7iii7 ,striker #ab1 or 7iv7 ,streetsweeper4 7,d7 ,a semiautomatic rifle that has an ability to accept a detachable magazine1 and that has-- 7i7 a folding or telescoping stock1 7ii7 a threaded barrel1 7iii7 a pistol grip1 7iv7 a forward grip1 or 7v7 a barrel shroud4 7,e7 7i7 ,except as provided in clause 7ii71 a semiautomatic rifle that has a fixed magazine with the capacity to accept more than #aj rounds4 7ii7 ,clause 7i7 shall not apply to an attached tubular device designed to accept1 and capable of operating only with1 4#bb caliber rimfire ammunition4 7,f7 ,a semiautomatic pistol that has the ability to accept a detachable magazine1 and has-- 7i7 a second pistol grip1 7ii7 a threaded barrel1 7iii7 a barrel shroud1 or 7iv7 the capacity to accept a detachable magazine at a location outside of the pistol grip4 7,g7 ,a semiautomatic pistol with a fixed magazine that has the capacity to accept more than #aj rounds4 7,h7 ,a semiautomatic shotgun that has-- 7i7 a folding or telescoping stock1 7ii7 a pistol grip1 7iii7 the ability to accept a detachable magazine1 or 7iv7 a fixed magazine capacity of more than #e rounds4 7,i7 ,a shotgun with a revolving cylinder4 7,j7 ,a frame or receiver that is identical to1 or based substantially on the frame or receiver of1 a firearm described in any of subparagraphs 7,a7 through 7,i7 or 7,l74 7,k7 ,a conversion kit4 7,l7 ,a semiautomatic rifle or shotgun originally designed for military or law enforcement use1 or a firearm based on the design of such a firearm1 that is not particularly suitable for sporting purposes1 as determined by the ,attorney ,general4 ,in making the determination1 there shall be a rebuttable presumption that a firearm procured for use by the ,united ,states military or any ,federal law enforcement agency is not particularly suitable for sporting purposes1 and a firearm shall not be determined to be particularly suitable for sporting purposes solely because the firearm is suitable for use in a sporting event4 7#b7 ,related definitions 7,a7 ,barrel shroud ,the term barrel shroud means a shroud that is attached to1 or partially or completely encircles1 the barrel of a firearm so that the shroud protects the user of the firearm from heat generated by the barrel1 but does not include a slide that encloses the barrel1 and does not include an extension of the stock along the bottom of the barrel which does not encircle or substantially encircle the barrel4 7,b7 ,conversion kit ,the term conversion kit means any part or combination of parts designed and intended for use in converting a firearm into a semiautomatic assault weapon1 and any combination of parts from which a semiautomatic assault weapon can be assembled if the parts are in the possession or under the control of a person4 7,c7 ,detachable magazine ,the term detachable magazine means an ammunition feeding device that can readily be inserted into a firearm4 7,d7 ,fixed magazine ,the term fixed magazine means an ammunition feeding device contained in1 or permanently attached to1 a firearm4 7,e7 ,folding or telescoping stock ,the term folding or telescoping stock means a stock that folds1 telescopes1 or otherwise operates to reduce the length1 size1 or any other dimension1 or otherwise enhances the concealability1 of a firearm4 7,f7 ,forward grip ,the term forward grip means a grip located forward of the trigger that functions as a pistol grip4 7,g7 ,pistol grip ,the term pistol grip means a grip1 a thumbhole stock1 or any other characteristic that can function as a grip4 7,h7 ,threaded barrel ,the term threaded barrel means a feature or characteristic that is designed in such a manner to allow for the attachment of a firearm as defined in section #ehde7;a7 of the ,national ,firearms ,act 7#bf ,u4,s4,c4 #ehde7;a774 7d7 ,termination ,this section shall not apply with respect to any weapon surrendered during a taxable year beginning more than #b years after the date of the enactment of the ,support ,assault ,firearms ,elimination and ,reduction for our ,streets ,act4 4 7b7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iv of subchapter ,a of chapter #a is amended by inserting before the item relating to section #bf the following new item3 ,sec4 #be;,e4 ,assault weapon turn-in credit4 4 7c7 ,effective date ,the amendments made by this ,act shall apply to taxable years beginning after the date of the enactment of this ,act4