,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #gic  ,,in ,,the ,,house ,,of   
,,representatives  ,february #ae1 #bjac 
,ms4 ,linda ,t4 ,snchez of ,california  
7for herself1 ,mr4 ,grijalva1 ,ms4      
,matsui1 ,ms4 ,lee of ,california1 ,mr4 
,crdenas1 ,ms4 ,roybal-,allard1 ,ms4    
,hahn1 ,mrs4 ,napolitano1 ,mr4 ,vargas1 
,ms4 ,de,lauro1 ,ms4 ,norton1 ,mr4      
,rush1 ,mr4 ,clay1 ,mr4 ,sires1 ,mr4    
,bishop of ,new ,york1 ,mrs4 ,carolyn   
,b4 ,maloney of ,new ,york1 ,mr4        
,mc,govern1 ,mr4 ,pascrell1 and ,ms4    
,edwards7 introduced the following bill2
 which was referred to the ,committee on
 ,ways and ,means1 and in addition to   
the ,committee on the ,judiciary1 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 impose an excise tax on        
concealable firearms and to require the 

,attorney ,general to establish a       
firearms buyback grant program4  #a4    
,short title ,this ,act may be cited as 
the ,firearm ,safety and ,buyback ,grant
 ,act of #bjac4  #b4 ,tax on handgun    
purchases  7a7 ,in general ,chapter #ca 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subchapter3  ,d           
,concealable ,firearms  ,sec4 #djef4    
,imposition of tax4  #djef4 ,imposition 
of tax  7a7 ,in general ,there is hereby
 imposed on any retail sale of any      
concealable firearms a tax equal to #aj 
percent of the price for which so sold4 
7b7 ,by whom paid ,the tax imposed by   
subsection 7a7 shall be paid by the     
seller of the concealable firearm4  7c7 
,exemption for law enforcement uses1 etc
 ,no tax shall be imposed by this       
section on the sale of any concealable  
firearm to the ,federal ,government1 or 
a ,state or local government4  7d7      
,definitions ,for purposes of this      
section--  7#a7 ,concealable firearm    

,the term concealable firearm has the   
meaning given the term any other weapon 
by section #ehde4  7#b7 ,retail sale    
7,a7 ,in general ,the term retail sale  
means the sale1 for a purpose other than
 resale1 after manufacture1 production1 
or importation4  7,b7 ,use treated as   
sale  7i7 ,in general ,if any person    
uses an article taxable under this      
section before the first retail sale of 
such article1 then such person shall be 
liable for tax under this section in the
 same manner as if such article were    
sold at retail by him4  7ii7 ,exemption 
for use in further manufacture          
,paragraph 7#a7 shall not apply to use  
of an article as material in the        
manufacture or production of1 or as a   
component part of1 another article to be
 manufactured or produced by him4  7iii7
 ,computation of tax ,in the case of any
 person made liable for tax by paragraph
 7#a71 the tax shall be computed on the 
price at which similar articles are sold
 at retail in the ordinary course of    

trade1 as determined by the ,secretary4 
7iv7 #ast retail sale2 determination of 
price ,for purposes of this section1    
rules similar to the rules of section   
#djeb shall apply4  7e7 ,coordination   
,the tax imposed by subsection 7a7 is in
 addition to any tax imposed by sections
 #daha and #ehaa4  4  7b7 ,clarification
 relating to ,indian tribal governments 
,subparagraph 7,a7 of section           
#ghga7;a77#b7 of such ,code is amended  
by striking relating to tax on special  
fuels and inserting relating to retail  
excise taxes4  7c7 ,clerical amendment  
,the table of subchapters for chapter   
#ca of such ,code is amended by adding  
at the end the following new item3      
,subchapter ,d4 ,concealable ,firearms4 
4  7d7 ,effective date ,the amendments  
made by this section shall apply to     
sales on or after the #abjth day after  
the date of the enactment of this ,act4 
#c4 ,firearms buyback grant program  7a7
 ,in general ,the ,attorney ,general    
shall establish1 in accordance with the 

provisions of this section1 a grant     
program under which the ,attorney       
,general may make grants to eligible    
entities described in subsection 7d77#a7
 for ,state1 tribal1 and local law      
enforcement agencies to carry out       
anti-violence campaigns1 gun safety     
campaigns1 and firearms buyback         
programs4  7b7 ,firearms buyback program
 defined ,for purposes of this section1 
the term firearms buyback program means1
 with respect to a ,state1 tribal1 or   
local law enforcement agency1 a program 
carried out by such agency--  7#a7 under
 which the agency purchases firearms    
from1 or accepts firearm donations made 
by1 individuals2  7#b7 the goal of which
 is to promote anti-violence campaigns1 
gun safety1 and proper disposal of      
firearms1 and to provide a process under
 which individuals may anonymously turn 
in firearms to such agency2 and  7#c7   
under which such agency may take        
measures to identify if a firearm       
obtained through such program is lost or

 stolen and may take measures to return 
any such firearm so identified to the   
owner of such firearm4  7c7             
,applications  7#a7 ,in general ,an     
eligible entity desiring a grant under  
this section shall submit to the        
,attorney ,general an application for   
the grant1 which shall be in such form  
and contain1 in addition to the         
information described in paragraph 7#b71
 such information as the ,attorney      
,general may require4  7#b7 ,required   
information ,an application submitted by
 an eligible entity for a grant under   
this section1 with respect to a firearms
 buyback program1 shall contain         
assurances to the satisfaction of the   
,attorney ,general that--  7,a7 in the  
case of an individual from whom a       
firearm is obtained under the program-- 
7i7 in the case such firearm is not a   
donation1 such individual shall be      
provided a reward in an amount that is  
not less than #ej and not more than #cej
 for such firearm2 and  7ii7 such       

individual shall remain anonymous1      
including by the assurance that the law 
enforcement agency carrying out such    
program will not collect or maintain any
 written record identifying or leading  
to the identity of the individual as the
 individual who provided such firearm   
under the program2  7,b7 firearms       
obtained under the program shall be     
disposed of in a timely and appropriate 
manner1 as approved by the ,attorney    
,general2 and  7,c7 none of the funds   
provided through the grant will be used 
for the promotion of firearm sales4  7d7
 ,additional definitions ,for purposes  
of this section3  7#a7 ,eligible        
entities ,the term eligible entity means
 a ,state1 unit of local government1    
,indian tribal government1 or ,state1   
tribal1 or local law enforcement agency4
  7#b7 ,firearm ,the term firearm has   
the meaning given such term by section  
#iba7;a77#c7 of title #ah1 ,united      
,states ,code4  7#c7 ,state ,the term   
,state means any ,state of the ,united  

,states1 the ,district of ,columbia1 the
 ,commonwealth of ,puerto ,rico1 the    
,united ,states ,virgin ,islands1       
,american ,samoa1 ,guam1 and the        
,northern ,mariana ,islands4  7e7       
,funding  7#a7 ,authorization of        
appropriations for fiscal year #bjac    
,there is authorized to be appropriated 
#a1jjj1jjj for fiscal year #bjac1 in    
addition to amounts made available under
 paragraph 7#b7 for such fiscal year1 to
 carry out this section4  7#b7 ,funds   
for fiscal year #bjac and subsequent    
fiscal years from tax on concealable    
firearms ,for fiscal year #bjac and each
 subsequent fiscal year1 taxes imposed  
pursuant to section #djef of the        
,internal ,revenue ,code of #aihf shall 
be available1 without further           
appropriation1 to the ,attorney ,general
 to carry out this section4