H.R. 3018: Gun Violence Prevention and Safe Communities Act of 2013
HR 3018 IH
H. R. 3018
To amend the Internal Revenue Code of 1986 to increase the excise tax and special occupational tax in respect of firearms and to increase the transfer tax on any other weapon, and for other purposes.
‘SEC. 4181. IMPOSITION OF TAX.
‘There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
‘(1) Articles taxable at 20 percent:
‘(C) Firearms (other than pistols and revolvers).
‘(D) Any lower frame or receiver for a firearm, whether for a semiautomatic pistol, rifle, or shotgun that is designed to accommodate interchangeable upper receivers.
‘(2) Articles taxable at 50 percent: Shells and cartridges.’.