,i #aagth ,,congress #b;d ,session ,h4 ,r4 #hgda ,,in ,,the ,,house ,,of ,,representatives ,august #bc1 #bjbb,mrs4 ,carolyn ,b4 ,maloney of ,new ,york 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 a tax on the total revenue of manufacturers and importers of semi-automatic assault weapons4 #a4 ,short title2 findings 7a7 ,short title ,this ,act may be cited as the ,firearm ,industry ,fairness ,act4 7b7 ,findings ,congress finds the following3 7#a7 ,,ar-#aes are abnormally dangerous weapons meant for the battlefield4 ,,ar-#ae-style rifles have been the weapon of choice for the killers responsible for the deadliest mass shootings in ,american history1 including the recent mass murders in ,buffalo1 ,new ,york1 ,uvalde1 ,texas1 and ,highland ,park1 ,illinois4 7#b7 ,major gun manufacturers have been enjoying record-breaking sales and profits from ,,ar-#ae-style rifles1 even as gun deaths and mass shootings have risen in the ,united ,states4 ,studies have shown that gun violence and the human and economic toll associated with the more than #dj1jjj annual firearm deaths in ,america are strongly correlated with the availability of firearms4 7#c7 ,large capacity magazines have been shown to lead to increasingly deadly mass shootings because they allow the shooter to continue firing for longer periods of time and reduce the opportunities for law enforcement or other bystanders to intervene to stop the killing4 7#d7 ,despite widespread diversion of weapons from major manufacturers to unlawful use1 the firearm industry has failed to monitor the downstream distribution of their weapons to distributors or other sellers1 with the result that an inordinate number of guns used in crimes of violence are funneled through a small number of dealers4 7#e7 ,an investigation into the gun industry's practices and profits by the ,committee on ,oversight and ,reform found that five leading gun manufacturer's collected more than #a1jjj1jjj1jjj from the sale of ,,ar-#ae-style weapons in the last decade4 #b4 ,tax on total revenue of manufacturers and importers of semi-automatic assault weapons 7a7 ,in general ,subtitle ,a of the ,internal ,revenue ,code of #aihf is amended by inserting after chapter #f the following new chapter3 #g ,manufacturers and importers of semi-automatic assault weapons ,sec4 #aega4 ,imposition of tax on total revenue4 #aega4 ,imposition of tax on total revenue 7a7 ,in general ,there is hereby imposed 7in addition to any other tax imposed by this title7 for each taxable year a tax equal to #bj percent of the total revenue of each semi-automatic assault weapons manufacturer or importer4 7b7 ,total revenue ,for purposes of this section1 the term total revenue means total gross receipts reduced by the cost of goods sold4 7c7 ,semi-,automatic assault weapons manufacturer or importer ,for purposes of this section-- 7#a7 ,in general ,the term semi-automatic assault weapons manufacturer or importer means1 with respect to any taxable year1 any manufacturer1 producer1 or importer 7within the meaning of section #daha7 of any semi-automatic assault weapon or large capacity ammunition feeding device1 and any person related to any such manufacturer1 producer1 or importer1 if the aggregate number of semi-automatic assault weapons and large capacity ammunition feeding devices manufactured1 produced1 or imported by such manufacturer1 producer1 or importer 7and all persons related to such manufacturer1 produce1 or importer7 during such taxable year exceeds #ajj4 7#b7 ,exception ,for purposes of determining under paragraph 7#a7 the number of such weapons and devices manufactured1 produced1 or imported by any person1 there shall not be taken into account any such weapon or device manufactured1 produced1 or imported solely for use by the ,united ,states ,government1 any ,state or local government1 or any department1 agency1 or political subdivision thereof4 ,the ,secretary shall prescribe such regulations and other guidance as is necessary to prevent avoidance of the purposes of this paragraph4 7#c7 ,related persons ,a person shall be treated as related to another person if such person is in the same controlled group 7within the meaning of section #aefc7;a71 applied by substituting more than #ej percent for at least #hj percent each place it appears therein7 as such other person4 ,under regulations or other guidance prescribed by the ,secretary1 principles similar to the principles of the preceding sentence shall apply to a group of persons under common control where #a or more of such persons is not a corporation4 7d7 ,semi-,automatic assault weapons2 large capacity ammunition feeding device ,for purposes of this section-- 7#a7 ,semi-,automatic assault weapon ,the term semi-automatic assault weapon means any of the following1 regardless of country of manufacture or caliber of ammunition accepted3 7,a7 ,a semiautomatic rifle that-- 7i7 has the capacity to accept a detachable ammunition feeding device2 and 7ii7 has any #a of the following3 7,i7 ,a pistol grip4 7,,ii7 ,a forward grip4 7,,iii7 ,a folding1 telescoping1 or detachable stock1 or a stock that is otherwise foldable or adjustable in a manner that operates to reduce the length1 size1 or any other dimension1 or otherwise enhances the concealability1 of the weapon4 7,,iv7 ,a grenade launcher4 7,v7 ,a barrel shroud4 7,,vi7 ,a threaded barrel4 7,b7 ,a semiautomatic rifle that has a fixed ammunition feeding device with the capacity to accept more than #ae rounds1 except for an attached tubular device designed to accept1 and capable of operating only with1 4#bb caliber rimfire ammunition4 7,c7 ,any part1 combination of parts1 component1 device1 attachment1 or accessory that is designed or functions to accelerate the rate of fire of a semiautomatic firearm but not convert the semiautomatic firearm into a machinegun4 7,d7 ,a semiautomatic pistol that-- 7i7 has an ammunition feeding device that is not a fixed ammunition feeding device2 and 7ii7 has any #a of the following3 7,i7 ,a threaded barrel4 7,,ii7 ,a second pistol grip4 7,,iii7 ,a barrel shroud4 7,,iv7 ,the capacity to accept a detachable ammunition feeding device at some location outside of the pistol grip4 7,v7 ,a semiautomatic version of an automatic firearm4 7,,vi7 ,a manufactured weight of #ej ounces or more when unloaded4 7,,vii7 ,a buffer tube1 stabilizing brace or similar component that protrudes horizontally behind the pistol grip1 and is designed or redesigned to allow or facilitate a firearm to be fired from the shoulder4 7,e7 ,a semiautomatic pistol with a fixed ammunition feeding device that has the capacity to accept more than #ae rounds4 7,f7 ,a semiautomatic shotgun that-- 7i7 has the capacity to accept a detachable ammunition feeding device or a fixed ammunition feeding device that has the capacity to accept more than #e rounds2 and 7ii7 has any #a of the following3 7,i7 ,a folding1 telescoping1 or detachable stock4 7,,ii7 ,a pistol grip or bird's head grip4 7,,iii7 ,a forward grip4 7,,iv7 ,a grenade launcher4 7,g7 ,any shotgun with a revolving cylinder4 7,h7 ,all of the following rifles1 copies1 duplicates1 variants1 or altered facsimiles with the capability of any such weapon thereof3 7i7 ,all ,,ak types1 including the following3 7,i7 ,,ak1 ,,ak#dg1 ,,ak#dg,s1 ,,ak-#gd1 ,,akm1 ,,aks1 ,,arm1 ,,mak#ij1 ,,misr1 ,,nhm#ij1 ,,nhm#ia1 ,rock ,river ,arms ,,lar-#dg1 ,,sa#he1 ,,sa#ic1 ,vector ,arms ,,ak-#dg1 ,,vepr1 ,,wasr-#aj1 and ,,wum4 7,,ii7 ,,izhmash ,saiga ,,ak4 7,,iii7 ,,maadi ,,ak#dg and ,,arm4 7,,iv7 ,norinco #ef,s1 #ef,s#b1 #hd,s1 and #hf,s4 7,v7 ,poly ,technologies ,,ak#dg and ,,aks4 7,,vi7 ,,sks with a detachable ammunition feeding device4 7ii7 ,all ,,ar types1 including the following3 7,i7 ,,ar-#aj4 7,,ii7 ,,ar-#ae4 7,,iii7 ,alexander ,arms ,overmatch ,plus #af4 7,,iv7 ,armalite ,m#ae #bb,,lr ,carbine4 7,v7 ,armalite ,m#ae-,t4 7,,vi7 ,barrett ,,rec#g4 7,,vii7 ,beretta ,,ar-#gj4 7,,viii7 ,black ,rain ,ordnance ,recon ,scout4 7,,ix7 ,bushmaster ,,acr4 7,x7 ,bushmaster ,carbon #ae4 7,,xi7 ,bushmaster ,,moe series4 7,,xii7 ,bushmaster ,,xm#ae4 7,,xiii7 ,chiappa ,firearms ,m,four rifles4 7,,xiv7 ,colt ,match ,target rifles4 7,,xv7 ,,core ,rifle ,systems ,,core#ae rifles4 7,,xvi7 ,daniel ,defense ,m#d;,a#a rifles4 7,,xvii7 ,devil ,dog ,arms #ae ,series rifles4 7,,xviii7 ,diamondback ,,db#ae rifles4 7,,xix7 ,double,star ,,ar rifles4 7,,xx7 ,,dpms ,tactical rifles4 7,,xxi7 ,,dsa ,inc4 ,,zm-#d ,carbine4 7,,xxii7 ,heckler ,koch ,,mr#eef4 7,,xxiii7 ,high ,standard ,,hsa-#ae rifles4 7,,xxiv7 ,jesse ,james ,nomad ,,ar-#ae rifle4 7,,xxv7 ,knight's ,armament ,,sr-#ae4 7,,xxvi7 ,lancer ,l#ae rifles4 7,,xxvii7 ,,mgi ,hydra ,series rifles4 7,,xxviii7 ,mossberg ,,mmr ,tactical rifles4 7,,xxix7 ,noreen ,firearms ,,bn #cf rifle4 7,,xxx7 ,olympic ,arms4 7,,xxxi7 ,,pof ,,usa ,p#dae4 7,,xxxii7 ,precision ,firearms ,,ar rifles4 7,,xxxiii7 ,remington ,r-#ae rifles4 7,,xxxiv7 ,rhino ,arms ,,ar rifles4 7,,xxxv7 ,rock ,river ,arms ,,lar-#ae4 7,,xxxvi7 ,sig ,sauer ,,sig#eaf rifles and ,,mcx rifles4 7,,xxxvii7 ,smith ,wesson ,m,p#ae rifles4 7,,xxxviii7 ,stag ,arms ,,ar rifles4 7,,xxxix7 ,sturm1 ,ruger ,co4 ,,sr#eef and ,,ar-#eef rifles4 7,,xl7 ,uselton ,arms ,air-,lite ,m-#d rifles4 7,,xli7 ,windham ,weaponry ,,ar rifles4 7,,xlii7 ,,wmd ,guns ,big ,beast4 7,,xliii7 ,yankee ,hill ,machine ,company1 ,inc4 ,,yhm-#ae rifles4 7iii7 ,barrett ,m#ajg;,a#a4 7iv7 ,barrett ,m#hb;,a#a4 7v7 ,beretta ,,cx#d ,storm4 7vi7 ,calico ,liberty ,series4 7vii7 ,,cetme ,sporter4 7viii7 ,daewoo ,k-#a1 ,k-#b1 ,max #a1 ,max #b1 ,,ar #ajj1 and ,,ar #aaj;,c4 7ix7 ,fabrique ,nationale_/,,fn ,herstal ,,fal1 ,,lar1 #bb ,,fnc1 #cjh ,match1 ,l#a;,a#a ,sporter1 ,,ps#ij1 ,,scar1 and ,,fs#bjjj4 7x7 ,feather ,industries ,,at-#i4 7xi7 ,galil ,model ,,ar and ,model ,,arm4 7xii7 ,hi-,point ,carbine4 7xiii7 ,,hk-#ia1 ,,hk-#ic1 ,,hk-#id1 ,,hk-,,psg-#a1 and ,,hk ,,usc4 7xiv7 ,,iwi ,,tavor1 ,galil ,,ace rifle4 7xv7 ,kel-,tec ,sub-#bjjj1 ,,su-#af1 and ,,rfb4 7xvi7 ,,sig ,,amt1 ,,sig ,,pe-#eg1 ,sig ,sauer ,,sg #eej1 ,sig ,sauer ,,sg #eea1 and ,,sig ,,mcx4 7xvii7 ,springfield ,armory ,,sar-#dh4 7xviii7 ,steyr ,,aug4 7xix7 ,sturm1 ,ruger ,co4 ,mini-#ad ,tactical ,rifle ,m-#ad_/bj;,,cf4 7xx7 ,all ,thompson rifles1 including the following3 7,i7 ,thompson ,m#a,,sb4 7,,ii7 ,thompson ,t#aajj;,d4 7,,iii7 ,thompson ,t#aej;,d4 7,,iv7 ,thompson ,t#a;,b4 7,v7 ,thompson ,t#a;,b#ajj;,d4 7,,vi7 ,thompson ,t#a;,b#ej;,d4 7,,vii7 ,thompson ,t#a;,,bsb4 7,,viii7 ,thompson ,t#a-;,c4 7,,ix7 ,thompson ,t#a;,d4 7,x7 ,thompson ,t#a,,sb4 7,,xi7 ,thompson ,t#e4 7,,xii7 ,thompson ,t#eajj;,d4 7,,xiii7 ,thompson ,,tm#a4 7,,xiv7 ,thompson ,,tm#a;,c4 7xxi7 ,,umarex ,,uzi rifle4 7xxii7 ,,uzi ,mini ,carbine1 ,,uzi ,model ,a ,carbine1 and ,,uzi ,model ,b ,carbine4 7xxiii7 ,valmet ,m#fb,s1 ,m#ga,s1 and ,m#gh4 7xxiv7 ,vector ,arms ,,uzi ,type4 7xxv7 ,weaver ,arms ,nighthawk4 7xxvi7 ,wilkinson ,arms ,linda ,carbine4 7,i7 ,all of the following pistols1 copies1 duplicates1 variants1 or altered facsimiles with the capability of any such weapon thereof3 7i7 ,all ,,ak types1 including the following3 7,i7 ,centurion #ci ,,ak pistol4 7,,ii7 ,,cz ,scorpion pistol4 7,,iii7 ,draco ,,ak-#dg pistol4 7,,iv7 ,,hcr ,,ak-#dg pistol4 7,v7 ,,io ,inc4 ,hellpup ,,ak-#dg pistol4 7,,vi7 ,krinkov pistol4 7,,vii7 ,mini ,draco ,,ak-#dg pistol4 7,,viii7 ,,pap ,m#ib pistol4 7,,ix7 ,yugo ,krebs ,krink pistol4 7ii7 ,all ,,ar types1 including the following3 7,i7 ,american ,spirit ,,ar-#ae pistol4 7,,ii7 ,bushmaster ,carbon #ae pistol4 7,,iii7 ,chiappa ,firearms ,m#d ,pistol ,,gen ,,ii4 7,,iv7 ,,core ,rifle ,systems ,,core#ae ,roscoe pistol4 7,v7 ,daniel ,defense ,,mk#ah pistol4 7,,vi7 ,double,star ,corporation ,,ar pistol4 7,,vii7 ,,dpms ,,ar-#ae pistol4 7,,viii7 ,jesse ,james ,nomad ,,ar-#ae pistol4 7,,ix7 ,olympic ,arms ,,ar-#ae pistol4 7,x7 ,osprey ,armament ,,mk-#ah pistol4 7,,xi7 ,,pof ,,usa ,,ar pistols4 7,,xii7 ,rock ,river ,arms ,,lar #ae pistol4 7,,xiii7 ,uselton ,arms ,air-,lite ,m-#d pistol4 7iii7 ,calico pistols4 7iv7 ,,dsa ,,sa#eh ,,pkp ,,fal pistol4 7v7 ,encom ,,mp-#i and ,,mp-#de4 7vi7 ,heckler ,koch model ,,sp-#hi pistol4 7vii7 ,intratec ,,ab-#aj1 ,,tec-#bb ,scorpion1 ,,tec-#i1 and ,,tec-,,dc#i4 7viii7 ,,iwi ,galil ,ace pistol1 ,,uzi ,,pro pistol4 7ix7 ,kel-,tec ,,plr #af pistol4 7x7 ,all ,,mac types1 including the following3 7,i7 ,,mac-#aj4 7,,ii7 ,,mac-#aa4 7,,iii7 ,masterpiece ,arms ,,mpa ,a#icj ,mini ,pistol1 ,,mpa#dfj ,pistol1 ,,mpa ,tactical ,pistol1 and ,,mpa ,mini ,tactical ,pistol4 7,,iv7 ,military ,armament ,corp4 ,ingram ,m-#aa4 7,v7 ,velocity ,arms ,,vmac4 7xi7 ,sig ,sauer ,p#eef pistol4 7xii7 ,sites ,spectre4 7xiii7 ,all ,thompson types1 including the following3 7,i7 ,thompson ,,ta#eaj;,d4 7,,ii7 ,thompson ,,ta#e4 7xiv7 ,all ,,uzi types1 including ,micro-,,uzi4 7,j7 ,all of the following shotguns1 copies1 duplicates1 variants1 or altered facsimiles with the capability of any such weapon thereof3 7i7 ,,derya ,anakon ,,mc-#aihj1 ,anakon ,,sd#ab4 7ii7 ,doruk ,lethal shotguns4 7iii7 ,franchi ,,law-#ab and ,,spas #ab4 7iv7 ,all ,,izhmash ,saiga #ab types1 including the following3 7,i7 ,,izhmash ,saiga #ab4 7,,ii7 ,,izhmash ,saiga #ab,s4 7,,iii7 ,,izhmash ,saiga #ab,s ,,exp-#ja4 7,,iv7 ,,izhmash ,saiga #ab,k4 7,v7 ,,izhmash ,saiga #ab,k-#jcj4 7,,vi7 ,,izhmash ,saiga #ab,k-#jdj ,taktika4 7v7 ,streetsweeper4 7vi7 ,striker #ab4 7,k7 ,all belt-fed semiautomatic firearms1 including ,,tnw ,m#b;,,hb and ,,fn ,m#bdie4 7,l7 ,any combination of parts from which a firearm described in subparagraphs 7,a7 through 7,k7 can be assembled4 7,m7 ,the frame or receiver of a rifle or shotgun described in subparagraph 7,g71 7,h71 7,j71 or 7,k74 7#b7 ,large capacity ammunition feeding device ,the term large capacity ammunition feeding device-- 7,a7 means a magazine1 belt1 drum1 feed strip1 or similar device1 including any such device joined or coupled with another in any manner1 that has an overall capacity of1 or that can be readily restored1 changed1 or converted to accept1 more than #ae rounds of ammunition2 and 7,b7 does not include an attached tubular device designed to accept1 and capable of operating only with1 4#bb caliber rimfire ammunition4 7#c7 ,other definitions 7,a7 ,semiautomatic pistol ,the term semiautomatic pistol means any repeating pistol that-- 7i7 utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round2 and 7ii7 requires a separate pull of the trigger to fire each cartridge4 7,b7 ,semiautomatic shotgun ,the term semiautomatic shotgun means any repeating shotgun that-- 7i7 utilizes a portion of the energy of a firing shell to extract the fired shell casing and chamber the next round2 and 7ii7 requires a separate pull of the trigger to fire each shell4 7,c7 ,barrel shroud ,the term barrel shroud-- 7i7 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 barrel2 and 7ii7 does not include-- 7,i7 a slide that partially or completely encloses the barrel2 or 7,,ii7 an extension of the stock along the bottom of the barrel which does not encircle or substantially encircle the barrel4 7,d7 ,detachable ammunition feeding device ,the term detachable ammunition feeding device means an ammunition feeding device that can be removed from a firearm without disassembly of the firearm action4 7,e7 ,fixed ammunition feeding device ,the term fixed ammunition feeding device means an ammunition feeding device that is contained in and not removable from or is permanently fixed to the firearm1 but does not include an attached tubular device designed to accept1 and capable of operating only with1 4#bb caliber rimfire ammunition4 7,f7 ,folding1 telescoping1 or detachable stock ,the term folding1 telescoping1 or detachable stock means a stock that folds1 telescopes1 detaches or otherwise operates to reduce the length1 size1 or any other dimension1 or otherwise enhances the concealability1 of a firearm4 7,g7 ,forward grip ,the term forward grip means a grip located forward of the trigger that functions as a pistol grip4 7,h7 ,grenade launcher ,the term grenade launcher means an attachment for use on a firearm that is designed to propel a grenade or other similar destructive device4 7,i7 ,pistol grip ,the term pistol grip means a grip1 a thumbhole stock or ,thordsen-type grip or stock1 or any other characteristic that can function as a grip4 7,j7 ,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 device such as a firearm silencer or a flash suppressor4 7,k7 ,belt-fed semiautomatic firearm ,the term belt-fed semiautomatic firearm means any repeating firearm that-- 7i7 utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round2 7ii7 requires a separate pull of the trigger to fire each cartridge2 and 7iii7 has the capacity to accept a belt ammunition feeding device4 7,l7 ,other terms ,terms used in this subsection which are also used in section #iba of title #ah1 ,united ,states ,code1 shall have the same meaning as when used in such section4 4 7b7 ,clerical amendment ,the table of chapters for subtitle ,a of such ,code is amended by inserting after the item relating to chapter #f the following new item3 ,chapter #g4 ,manufacturers and importers of semi-,automatic assault weapons4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4 #c4 ,funding community violence intervention and prevention 7a7 ,community ,violence ,intervention and ,prevention ,trust ,fund ,subchapter ,a of chapter #ih is amended by adding at the end the following new section3 #ieab4 ,community ,violence ,intervention and ,prevention ,trust ,fund 7a7 ,creation of ,trust ,fund ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,community ,violence ,intervention and ,prevention ,trust ,fund1 consisting of such amounts as may be appropriated or credit to such ,trust ,fund as provided in this section or section #ifjb7;b74 7b7 ,transfers to ,trust ,fund ,there are hereby appropriated to the ,community ,violence ,intervention and ,prevention ,trust ,fund amounts equivalent to taxes received in the ,treasury under section #aega4 7c7 ,expenditures ,amounts in the ,community ,violence ,intervention and ,prevention ,trust ,fund shall be available1 as provided by appropriations ,acts1 for making expenditures to carry out the ,bureau of ,justice ,assistance ,community ,violence ,intervention and ,prevention ,initiative4 4 7b7 ,clerical amendment ,the table of sections for subchapter ,a of chapter #ih of such ,code is amended by adding at the end the following new item3 ,sec4 #ieab4 ,community ,violence ,intervention and ,prevention ,trust ,fund4 4