[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 2099 Introduced in Senate (IS)]
106th CONGRESS
2d Session
S. 2099
To amend the Internal Revenue Code of 1986 to require the registration
of handguns, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 24, 2000
Mr. Reed introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to require the registration
of handguns, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Handgun Safety and Registration Act
of 2000''.
SEC. 2. REGISTRATION OF HANDGUNS.
(a) Handgun Included in Definition of Firearm.--
(1) In general.--Section 5845(a) of the Internal Revenue
Code of 1986 (defining firearm) is amended by striking ``and
(8) a destructive device'' and inserting ``(8) a handgun; and
(9) a destructive device''.
(2) Definition of handgun.--Section 5845 of the Internal
Revenue Code of 1986 (relating to definitions) is amended by
adding at the end the following:
``(n) Handgun.--
``(1) In general.--The term `handgun' means any weapon
(including a starter gun) which--
``(A) is designed to or may be readily converted to
expel a projectile by the action of an explosive, and
``(B) has a short stock and is designed to be held
and fired by the use of a single hand.
``(2) Disassembled parts included.--Such term shall also
include the frame or receiver of any such weapon, and any
combination of parts from which a handgun can be assembled if
such parts are in the possession or under the control of a
person.
``(3) Exclusion.--Such term shall not include a firearm
classified as `any other weapon' under subsection (e).''.
(b) Transfer Tax Imposed on Handguns.--Section 5811(a) of the
Internal Revenue Code of 1986 (relating to rate) is amended by
inserting ``or as a handgun under section 5845(a)(8)'' after ``section
5845(e)''.
(c) Tax on Making Firearms Imposed on Handguns.--Section 5821(a) of
the Internal Revenue Code of 1986 (relating to rate) is amended by
inserting ``, except, the tax on any firearm classified as a handgun
under section 5845(a)(8) shall be at the rate of $50 for each such
firearm made'' after ``firearm made''.
(d) Importation Policy Continued.--
(1) In General.--Section 5844 of the Internal Revenue Code
of 1986 (relating to importation) is amended by adding at the
end the following: ``This section shall not apply to any
firearm classified as a handgun under section 5845(a)(8).''.
(2) Conforming Amendment.--Section 925(d)(3) of title 18,
United States Code, is amended by inserting ``(without regard
to paragraph (8) thereof)'' after ``section 5845(a)''.
(e) Sharing of Registration Information With State and Local Law
Enforcement Agencies.--
(1) In general.--Section 6103(o) of the Internal Revenue
Code of 1986 (relating to disclosure of returns and return
information with respect to certain taxes) is amended by adding
at the end the following:
``(3) Taxes imposed on transfer of handguns.--Returns and
return information with respect to taxes imposed by part II of
subchapter A of chapter 53 (relating to tax on transferring
firearms) on any firearm classified as a handgun under section
5845(a)(8) shall be available in an on-line format for
inspection by or disclosure to officers and employees of--
``(A) any Federal law enforcement agency, and
``(B) any State or local law enforcement agency,
whose official duties require such inspection or disclosure.''.
(2) Conforming amendments.--Section 6103(p)(4) of the
Internal Revenue Code of 1986 is amended--
(A) in the matter preceding subparagraph (A)--
(i) by striking ``or (o)(1)'' and inserting
``(o)(1), or (o)(3)(A)'',
(ii) by striking ``or (l)(6)'' and
inserting ``(l)(6)'',
(iii) by inserting ``or (o)(3)(B),'' after
``(16),'', and
(B) in subparagraph (F)(i)--
(i) by striking ``or (l)(6)'' and inserting
``(l)(6)'', and
(ii) by inserting ``or (o)(3)(B),'' after
``(16),'', and
(C) in subparagraph (F)(ii), by striking ``or
(o)(1)'' and inserting ``, (o)(1), or (o)(3)(A)''.
(f) Transition Rule for Nonregistered Handguns.--
(1) In general.--Any person possessing any firearm
classified as a handgun under section 5845(a)(8) of the
Internal Revenue Code of 1986 not registered in the National
Firearms Registration and Transfer Record maintained by the
Secretary of the Treasury under section 5841 of such Code shall
register such handgun--
(A) within 1 year of the date of the enactment of
this Act, or
(B) upon the transfer of such handgun before such 1
year anniversary date.
(2) Treatment of registration as transfer.--For purposes of
any tax imposed by part II of subchapter A of chapter 53 of the
Internal Revenue Code of 1986 (relating to tax on transferring
firearms) on any firearm classified as a handgun under section
5845(a)(8) of such Code, any registration of such handgun under
paragraph (1)(A) shall be considered a transfer of such
handgun.
(3) Nonapplication of penalty.--Section 5861(d) of the
Internal Revenue Code of 1986 shall not apply with respect to
the possession of any handgun before the date of the
registration of such handgun under paragraph (1).
(g) Provision of Registration Forms.--
(1) Availability.--To promote and assist compliance with
the handgun registration requirements under the Internal
Revenue Code of 1986, as amended by this section, the Secretary
of the Treasury shall make available such registration and
fingerprint forms as may be required by the public for
compliance with such requirements--
(A) to State and local law enforcement agencies and
facilities of the Department of the Treasury throughout
the States, the United States Postal Service, and such
other agencies and departments of the Federal
Government as the Secretary determines would aid in
making such forms available to the public; and
(B) through the Internet in a downloadable format.
(2) Single form.--The Secretary of the Treasury shall make
available registration forms that allow an individual to
register the possession or transfer of more than 1 firearm
classified as a handgun under section 5845(a)(8) of the
Internal Revenue Code of 1986 on a single form.
(h) Program of Public Awareness.--Within 60 days after the date of
the enactment of this Act, the Secretary of the Treasury shall commence
a program to broaden public awareness of the handgun registration
requirements under the Internal Revenue Code of 1986, as amended by
this section. Such program may include voluntary cooperative efforts
with Federal, State, and local law enforcement agencies and public
service announcements as deemed appropriate by the Secretary.
(i) Authorization of Appropriations.--There are authorized to be
appropriated such sums as may be necessary for the Secretary of the
Treasury to carry out the provisions of and amendments made by this
Act.
(j) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
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