,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cjah  ,,in ,,the ,,house ,,of  
,,representatives  ,august #b1 #bjac    
,mr4 ,danny ,k4 ,davis of ,illinois 7for
 himself and ,mr4 ,pascrell7 introduced 
the following bill2 which was referred  
to the ,committee on ,ways and ,means1  
and in addition to the ,committees on   
,natural ,resources1 the ,judiciary1    
,energy and ,commerce1 and ,education   
and the ,workforce1 for a period to be  
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase the 
excise tax and special occupational tax 
in respect of firearms and to increase  
the transfer tax on any other weapon1   
and for other purposes4  #a4 ,short     
title ,this ,act may be cited as the    
,gun ,violence ,prevention and ,safe    
,communities ,act of #bjac4  #b4        
,increase in excise taxes relating to   

firearms  7a7 ,in general ,section #daha
 of the ,internal ,revenue ,code of     
#aihf is amended to read as follows3    
#daha4 ,imposition of tax ,there is     
hereby imposed upon the sale by the     
manufacturer1 producer1 or importer of  
the following articles a tax equivalent 
to the specified percent of the price   
for which so sold3  7#a7 ,articles      
taxable at #bj percent3  7,a7 ,pistols4 
7,b7 ,revolvers4  7,c7 ,firearms 7other 
than pistols and revolvers74  7,d7 ,any 
lower frame or receiver for a firearm1  
whether for a semiautomatic pistol1     
rifle1 or shotgun that is designed to   
accommodate interchangeable upper       
receivers4  7#b7 ,articles taxable at   
#ej percent3 ,shells and cartridges4  4 
7b7 ,exemption for ,united ,states      
,subsection 7b7 of section #dahb of the 
,internal ,revenue ,code of #aihf is    
amended to read as follows3  7b7 ,sales 
to ,united ,states ,no firearms1        
pistols1 revolvers1 lower frame or      
receiver for a firearm1 shells1 and     

cartridges purchased with funds         
appropriated for any department1 agency1
 or instrumentality of the ,united      
,states shall be subject to any tax     
imposed on the sale or transfer of such 
articles4  4  7c7 ,availability of funds
 from increased taxes  7#a7 ,allocation 
,amounts in the general fund of the     
,treasury by reason of section #c7;a7 of
 the ,pittman-,robertson ,wildlife      
,restoration ,act 7as amended by        
paragraph 7#b7 of this subsection7 are  
hereby appropriated and shall be        
available1 as follows3  7,a7 #ce percent
 of such amounts shall be available for 
community-oriented policing services    
grants for the hiring and rehiring of   
additional career law enforcement       
officers under section #agja7;b7 of     
title ,i of the ,omnibus ,crime ,control
 and ,safe ,streets ,act of #aifh 7#db  
,u4,s4,c4 #cgif;dd7b774 ,states using   
funds for school resource officers shall
 include training1 protections1 and     
monitoring to ensure that school        

resource officers are used to improve   
school safety and climate1 and promote  
positive reform in student suspensions1 
expulsions1 and referrals to the        
juvenile or criminal justice systems4   
7,b7 #ce percent of such amounts shall  
be available for the ,project ,safe     
,neighborhoods1 as authorized by        
sections #aja through #ajd of the       
,continuing ,appropriations ,resolution1
 #bjjg 7,public ,law #aaj-e7 and ,public
 ,law #aji-ajh 7#aai ,stat4 #bbij1      
#bcjb74  7,c7 #aj percent of such       
amounts shall be available for the      
,centers for ,disease ,control ,national
 ,center for ,injury ,prevention and    
,control for purposes of research on gun
 violence and its prevention4  7,d7 #e  
percent of such amounts shall be        
available for the ,national ,criminal   
,history ,improvement ,program          
authorized under section #cjb7;c7 of    
title ,i of the ,omnibus ,crime ,control
 and ,safe ,streets ,act of #aifh 7#db  
,u4,s4,c4 #cgcb7;c774  7,e7 #e percent  

of such amounts shall be available for  
the ,,nics ,act ,record ,improvement    
,program authorized under section #cja  
of the ,,nics ,improvement ,amendments  
,act of #bjjg4  7,f7 #e percent for the 
,community-,based ,violence ,prevention 
,field-,initiated ,research and         
,evaluation ,program of the ,department 
of ,justice4  7,g7 #e percent of such   
amounts shall be available for the      
,secretary of ,education to provide     
directed grants and technical assistance
 to schools eligible for or receiving   
grants under part ,a of title ,i of the 
,elementary and ,secondary ,education   
,act of #aife to develop and implement  
comprehensive1 evidence-based local or  
regional strategies 7such as positive   
behavior interventions and supports1    
social and emotional learning1 and      
restorative justice programs7 to improve
 school climate1 reduce the use of      
exclusionary school discipline1 and     
decrease the number of youth entering   
the juvenile and criminal justice       

systems4  7#b7 ,conforming amendment    
,section #c7;a7 of the                  
,pittman-,robertson ,wildlife           
,restoration ,act 7#af ,u4,s4,c4        
#ffi;b7a77 is amended by adding at the  
end the following new sentence3 ,there  
shall not be covered into the fund the  
portion of the tax imposed by such      
section #daha that is attributable to   
any increase in amounts received in the 
,treasury under such section by reason  
of the amendments made by section #b of 
the ,gun ,violence ,prevention and ,safe
 ,communities ,act of #bjac1 as         
estimated by the ,secretary44  7d7      
,effective date ,the amendments made by 
this section shall apply with respect to
 sales after ,december #ca1 #bjac4  #c4 
,special tax and licensing relating to  
firearms  7a7 ,increase in tax  7#a7    
,general rule ,subsection 7a7 of section
 #ehja of the ,internal ,revenue ,code  
of #aihf--  7,a7 in paragraph 7#a7 by   
striking #a1jjj and inserting #b1jjj1   
and  7,b7 in paragraph 7#b7 by striking 

#ejj and inserting #ej percent of the   
dollar amount applicable under paragraph
 7#a7 for the taxable year4  7#b7 ,small
 importers and manufacturers ,paragraph 
7#a7 of section #ehja7;b7 of such ,code 
is amended by striking substituting #ejj
 for #a1jjj and inserting substituting  
#ej percent of the dollar amount        
applicable under such paragraph for the 
taxable year for #b1jjj4  7#c7          
,adjustment for inflation ,section #ehja
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new subsection3  7c7      
,adjustment for inflation ,in the case  
of any taxable year beginning in a      
calendar year after #bjad1 the dollar   
amount in subsection 7a77#a7 shall be   
increased by an amount equal to--  7#a7 
such dollar amount1 multiplied by  7#b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjac for calendar year   

#aiib in subparagraph 7,b7 thereof4  ,if
 any increase under paragraph 7#a7 is   
not a multiple of #aj1 such increase    
shall be rounded to the next lowest     
multiple of #aj4  4  7b7 ,increase in   
transfer tax on firearms  7#a7 ,in      
general ,subsection 7a7 of section #ehaa
 of the ,internal ,revenue ,code of     
#aihf is amended--  7,a7 by striking    
#bjj and inserting #ejj1 and  7,b7 by   
striking #e and inserting #ajj4  7#b7   
,adjustment for inflation ,section #ehaa
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new subsection3  7d7      
,adjustment for inflation ,in the case  
of any taxable year beginning in a      
calendar year after #bjad1 each dollar  
amount in subsection 7a7 shall be       
increased by an amount equal to--  7#a7 
such dollar amount1 multiplied by  7#b7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting      

calendar year #bjac for calendar year   
#aiib in subparagraph 7,b7 thereof4  ,if
 any increase under paragraph 7#a7 is   
not a multiple of #e1 such increase     
shall be rounded to the next lowest     
multiple of #e4  4  7c7 ,certain        
semiautomatic pistols chambered for     
cartridges treated as firearms ,the     
first sentence of section #ehde7;a7 of  
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by striking and before 
7#h71  7#b7 by striking device4 and     
inserting device1 and1 and  7#c7 by     
adding at the end the following3 7#i7 a 
semiautomatic pistol chambered for      
cartridges commonly considered rifle    
rounds1 configured with receivers       
commonly associated with rifles and     
capable of accepting detachable         
magazines44  7d7 ,effective dates  7#a7 
,in general ,except as provided by      
paragraph 7#b71 the amendments made by  
this section shall take effect on ,july 
#a1 #bjad4  7#b7 ,transfer tax ,the     
amendment made by subsection 7b7 shall  

apply to transfers after ,december #ca1 
#bjac4  7#c7 ,all taxpayers treated as  
commencing in business on ,july #a1     
#bjad ,any person engaged on ,july #a1  
#bjad1 in any trade or business which is
 subject to an occupational tax by      
reason of the amendment made by         
subsection 7b7 shall be treated for     
purposes of such tax as having first    
engaged in a trade or business on such  
date4