,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bbf  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ad1 #bjac    
,ms4 ,de,lauro 7= h]self & ,mr4         
,grijalva7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ a cr$it   
aga9/ tax = surr5d]+ to au?orities c]ta9
 assault weapons4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,support ,assault  
,fire>ms ,elim9ation & ,r$uction = our  
,/reets ,act4  #b4 ,assault weapon      
turn-9 cr$it  7a7 ,9 g5]al ,subp>t ,a ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ be=e section #bf ! foll[+ new 
section3  #be;,e4 ,assault weapon turn-9
 cr$it  7a7 ,all[ance ( cr$it  7#a7 ,9  
g5]al ,9 ! case ( an individual :o      
surr5d]s a specifi$ assault weapon to ! 
,unit$ ,/ates or a ,/ate or local       
gov]nm5t 7or political subdivision !re(7
 z "p ( a ,f$]al1 ,/ate1 or local public
 safety program to r$uce ! numb] (      

privately own$ weapons1 on ! election ( 
! taxpay] !re %all be all[$ z a cr$it   
aga9/ ! tax impos$ by ?is *apt] an am\nt
 equal to #b1jjj4  7#b7 ,ye> cr$it all[$
 ,! am\nt ( ! cr$it "u p>agraph 7#a7    
%all be all[$ #a_/b = ! taxable ye> dur+
 :i* ! assault weapon 0 s surr5d]$ &    
#a_/b 9 ! next taxable ye>4  7b7        
,special rules  7#a7 ,weapon mu/ be     
lawfully possess$ ,no cr$it %all be     
all[$ "u subsection 7a7 ) respect to any
 specifi$ assault weapon n lawfully     
possess$ by ! taxpay] at ! "t ! weapon  
is surr5d]$4  7#b7 ,sub/antiation       
requirem5t ,no cr$it %all be all[$ "u   
subsection 7a7 = ! surr5d] ( any        
specifi$ assault weapon unless ! taxpay]
 sub/antiates ! surr5d] by a            
contemporane\s writt5 ackn[l$gm5t ( !   
surr5d] by ! ,f$]al1 ,/ate1 or local    
gov]nm5tal entity to :i* ! weapon is    
surr5d]$4  7#c7 ,d5ial ( d\ble b5efit ,!
 taxpay] may elect ! application ( ?is  
section ) respect to only #a weapon1 &  
if su* election is made = any taxable   

ye>1 no d$uction %all be all[$ "u any   
o!r provision ( ?is *apt] ) respect to !
 surr5d] or contribution ( ! specifi$   
assault weapon4  7c7 ,assault weapon ,= 
purposes ( ?is section--  7#a7 ,9 g5]al 
,! t]m specifi$ assault weapon means any
 ( ! foll[+3  7,a7 ,! foll[+ rifles or  
copies or duplicates !re(3  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 ,bu%ma/]     
,,xm#ae1 ,armalite ,m#ae1 or ,olympic   
,arms ,,pcr1  7iv7 ,,ar#gj1  7v7 ,calico
 ,lib]ty1  7vi7 ,dragunov ,,svd ,snip]  
,rifle or ,dragunov ,,svu1  7vii7       
,fabrique ,national ,,fn_/,,fal1        
,,fn_/,,l>1 or ,,fnc1  7viii7 ,hi-,po9t 
,c>b9e1  7ix7 ,,hk-#ia1 ,,hk-#ic1       
,,hk-#id1 or ,,hk-,,psg-#a1  7x7        
,kel-,tec ,sub ,rifle1  7xi7 ,m#a       
,c>b9e1  7xii7 ,saiga1  7xiii7 ,,s>-#h1 
,,s>-#dhjj1  7xiv7 ,,sks ) deta*able    
magaz9e1  7xv7 ,,slg #ie1  7xvi7 ,,slr  
#ie or #if1  7xvii7 ,/eyr ,,aug1        

7xviii7 ,/urm1 ,rug] ,m9i-#ad1  7xix7   
,tavor1  7xx7 ,?ompson #aibg1 ,?ompson  
,m#a1 or ,?ompson #aibg ,comm&o1 or     
7xxi7 ,uzi1 ,galil & ,uzi ,sport]1      
,galil ,sport]1 or ,galil ,snip] ,rifle 
7,galatz74  7,b7 ,! foll[+ pi/ols or    
copies or duplicates !re(3  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 ,! foll[+ %otguns or copies or     
duplicates !re(3  7i7 ,armscor #cj ,,bg1
  7ii7 ,,spas #ab or ,,law #ab1  7iii7  
,/rik] #ab1 or  7iv7 ,/reetsweep]4  7,d7
 ,a semiautomatic rifle t has an ability
 to accept a deta*able magaz9e1 & t     
has--  7i7 a fold+ or telescop+ /ock1   
7ii7 a ?read$ b>rel1  7iii7 a pi/ol     
grip1  7iv7 a =w>d grip1 or  7v7 a b>rel
 %r\d4  7,e7 7i7 ,except z provid$ 9    
clause 7ii71 a semiautomatic rifle t has
 a fix$ magaz9e ) ! capacity to accept m
 ?an #aj r\nds4  7ii7 ,clause 7i7 %all n
 apply to an atta*$ tubul> device       

design$ to accept1 & capable ( op]at+   
only )1 4#bb calib] rimfire ammunition4 
7,f7 ,a semiautomatic pi/ol t has !     
ability to accept a deta*able magaz9e1 &
 has--  7i7 a second pi/ol grip1  7ii7 a
 ?read$ b>rel1  7iii7 a b>rel %r\d1 or  
7iv7 ! capacity to accept a deta*able   
magaz9e at a location outside ( ! pi/ol 
grip4  7,g7 ,a semiautomatic pi/ol ) a  
fix$ magaz9e t has ! capacity to accept 
m ?an #aj r\nds4  7,h7 ,a semiautomatic 
%otgun t has--  7i7 a fold+ or telescop+
 /ock1  7ii7 a pi/ol grip1  7iii7 !     
ability to accept a deta*able magaz9e1  
or  7iv7 a fix$ magaz9e capacity ( m ?an
 #e r\nds4  7,i7 ,a %otgun ) a revolv+  
cyl9d]4  7,j7 ,a frame or receiv] t is  
id5tical to1 or bas$ sub/antially on !  
frame or receiv] (1 a fire>m describ$ 9 
any ( subp>agraphs 7,a7 ?r\gh 7,i7 or   
7,l74  7,k7 ,a conv]sion kit4  7,l7 ,a  
semiautomatic rifle or %otgun orig9ally 
design$ = milit>y or law en=cem5t use1  
or a fire>m bas$ on ! design ( su* a    
fire>m1 t is n p>ticul>ly suitable =    

sport+ purposes1 z det]m9$ by !         
,attorney ,g5]al4 ,9 mak+ ! det]m9ation1
 !re %all be a rebuttable presumption t 
a fire>m procur$ = use by ! ,unit$      
,/ates milit>y or any ,f$]al law        
en=cem5t ag5cy is n p>ticul>ly suitable 
= sport+ purposes1 & a fire>m %all n be 
det]m9$ to be p>ticul>ly suitable =     
sport+ purposes solely because ! fire>m 
is suitable = use 9 a sport+ ev5t4  7#b7
 ,relat$ def9itions  7,a7 ,b>rel %r\d ,!
 t]m b>rel %r\d means a %r\d t is atta*$
 to1 or p>tially or completely          
encircles1 ! b>rel ( a fire>m s t ! %r\d
 protects ! us] ( ! fire>m f heat g5]at$
 by ! b>rel1 b does n include a slide t 
encloses ! b>rel1 & does n include an   
ext5sion ( ! /ock along ! bottom ( !    
b>rel :i* does n encircle or            
sub/antially encircle ! b>rel4  7,b7    
,conv]sion kit ,! t]m conv]sion kit     
means any "p or comb9ation ( p>ts       
design$ & int5d$ = use 9 conv]t+ a      
fire>m into a semiautomatic assault     
weapon1 & any comb9ation ( p>ts f :i* a 

semiautomatic assault weapon c be       
assembl$ if ! p>ts are 9 ! possession or
 "u ! control ( a p]son4  7,c7          
,deta*able magaz9e ,! t]m deta*able     
magaz9e means an ammunition fe$+ device 
t c readily be ins]t$ into a fire>m4    
7,d7 ,fix$ magaz9e ,! t]m fix$ magaz9e  
means an ammunition fe$+ device conta9$ 
91 or p]man5tly atta*$ to1 a fire>m4    
7,e7 ,fold+ or telescop+ /ock ,! t]m    
fold+ or telescop+ /ock means a /ock t  
folds1 telescopes1 or o!rwise op]ates to
 r$uce ! l5g?1 size1 or any o!r         
dim5sion1 or o!rwise enhances !         
concealability1 ( a fire>m4  7,f7 ,=w>d 
grip ,! t]m =w>d grip means a grip      
locat$ =w>d ( ! trigg] t functions z a  
pi/ol grip4  7,g7 ,pi/ol grip ,! t]m    
pi/ol grip means a grip1 a ?umbhole     
/ock1 or any o!r *>act]i/ic t c function
 z a grip4  7,h7 ,?read$ b>rel ,! t]m   
?read$ b>rel means a feature or         
*>act]i/ic t is design$ 9 su* a mann] to
 all[ = ! atta*m5t ( a fire>m z def9$ 9 
section #ehde7;a7 ( ! ,national ,fire>ms

 ,act 7#bf ,u4,s4,c4 #ehde7;a774  7d7   
,t]m9ation ,?is section %all n apply )  
respect to any weapon surr5d]$ dur+ a   
taxable ye> beg9n+ m ?an #b ye>s aft] ! 
date ( ! enactm5t ( ! ,support ,assault 
,fire>ms ,elim9ation & ,r$uction = our  
,/reets ,act4  4  7b7 ,cl]ical am5dm5t  
,! table ( sections = subp>t ,a ( "p    
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by ins]t+ be=e ! item relat+ to section 
#bf ! foll[+ new item3  ,sec4 #be;,e4   
,assault weapon turn-9 cr$it4  4  7c7   
,effective date ,! am5dm5ts made by ?is 
,act %all apply to taxable ye>s beg9n+  
aft] ! date ( ! enactm5t ( ?is ,act4