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Destruction of Firearms After British Nationwide Confiscation 


To those paying proper attention, this bill may just represent the final “warning shot over the bow” preceeding a full-blown mandatory federal firearms confiscation.

On January 13, 2013, H.R. 226, was introduced in the House of Representatives by Connecticut Democrat Rep. Rosa DeLauro. The bill will amend the 1986 IRS code and allow a credit if taxpayers “surrender” their guns to the government.

Cited as the “Support Assault Firearms Elimination and Reduction for our Streets Act,” the proposed legislation represents another effort to convince citizens that they must voluntarily turn in their guns as a civic duty and to do their part to reduce “gun violence” and protect children, as Obama has stated publicly.


Obama Gun Confiscation - DHS 450 Million Round Ammo Purchase


The bill is yet more evidence that federal and state governments are now pulling out all stops short of door-to-door confiscation in their coordinated effort to disarm the American people.

Strikingly honest language included in the legislation specifies that the bill is part of the government’s “program to reduce the number of privately-owned weapons”. In short, a program to disarm the American people.

The bill contains an exhaustive list of so-called “assault weapons” that will garner a $2,000 tax credit when redeemed, including the much-demonized Bushmaster AR-15 allegedly used in the Newtown Sandy Hook massacre.

The bill was referred to the Committee on Ways and Means on January 14, 2013.


The inclusion of the IRS in the government’s attempt to grab guns is especially foreboding considering its effort to act as an Obamacare compliance enforcer. In July, a revelation was made by Texas Republican Rep. Kevin Brady that the tax agency planned to hire up to 16,500 new agents.

American taxpayers must reject such cynical enticements and stand together and support the Second Amendment against all attacks by Obama and Congress.


IRS Agent Smith


The latest foray against the Second Amendment and the founding principles of the republic commenced soon after the Sandy Hook incident on December 15 when California Democrat senator Dianne Feinstein exploited the tragedy to call for an attack on America’s “gun culture.”

“I hope and trust that in the next session of Congress there will be sustained and thoughtful debate about America’s gun culture and our responsibility to prevent more loss of life,” Feinstein said. “I will do another assault weapons ban.”

New York governor Andrew Cuomo jumped on the anti-Second Amendment bandwagon a few days later, on December 21, and proposed gun confiscation in the state. “Confiscation could be an option. Mandatory sale to the state could be an option,” Cuomo said. He was egged-on by notorious gun-grabber advocate and New York City mayor Michael Bloomberg, who also demanded Obama use unconstitutional executive actions against the Second Amendment.

On December 30, Feinstein said America needs to “bite the bullet” and restrict the gun rights of Americans following comments by president Obama that he would support draconian legislation aimed at the Second Amendment.


Obama Gun Confiscation Poster


Over the next two weeks, the establishment media launched an intense anti-Second Amendment campaign and produced corporate polls in favor of “common sense” gun bans, and a flurry of pro and con pundits and commentators debated the finer points of stripping Americans of their right to own firearms.

On December 16, Obama and Joe Biden went on national television accompanied by a gaggle of children and pushed the federal government’s anti-Second Amendment agenda. Obama brazenly signed a number of unconstitutional executive actions during the performance instructing the government to roll back the Second Amendment.


Obama Unconstitutional Gun Control Executive Orders


Bill Summary & Status
113th Congress (2013 – 2014)

Latest Title: Support Assault Firearms Elimination and Reduction for our Streets Act

Sponsor: Rep DeLauro,Rosa L. [CT-3] (introduced 1/14/2013)

Cosponsors (9):

Rep Bishop, Timothy H. [NY-1] – 1/21/2013
Rep Cicilline, David N. [RI-1] – 2/15/2013
Rep Cummings, Elijah E. [MD-7] – 1/21/2013
Rep Ellison, Keith [MN-5] – 1/21/2013
Rep Grijalva, Raul M. [AZ-3] – 1/14/2013
Rep Huffman, Jared [CA-2] – 2/6/2013
Rep Lee, Barbara [CA-13] – 1/23/2013
Rep McCollum, Betty [MN-4] – 2/6/2013
Rep Sanchez, Linda T. [CA-38] – 2/15/2013

Latest Major Action: 1/14/2013 — Referred to House committee.

Status: Referred to the House Committee on Ways and Means.


Full Text: H.R.226 [113th Congress]


Shown Here:
Introduced in House (01/13/2013)

There is one version of the bill.

[Congressional Bills 113th Congress]
[From the U.S. Government Printing Office]
[H.R. 226 Introduced in House (IH)]

  1st Session
                                H. R. 226

 To amend the Internal Revenue Code of 1986 to allow a credit against 
      tax for surrendering to authorities certain assault weapons.



                            January 14, 2013

  Ms. DeLauro (for herself and Mr. Grijalva) introduced the following 
      bill; which was referred to the Committee on Ways and Means


                                 A BILL

 To amend the Internal Revenue Code of 1986 to allow a credit against 
      tax for surrendering to authorities certain assault weapons.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,


    This Act may be cited as the ``Support Assault Firearms Elimination 
and Reduction for our Streets Act''.


    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting before 
section 26 the following new section:


    ``(a) Allowance of Credit.--
            ``(1) In general.--In the case of an individual who 
        surrenders a specified assault weapon to the United States or a 
        State or local government (or political subdivision thereof) as 
        part of a Federal, State, or local public safety program to 
        reduce the number of privately owned weapons, on the election 
        of the taxpayer there shall be allowed as a credit against the 
        tax imposed by this chapter an amount equal to $2,000.
            ``(2) Year credit allowed.--The amount of the credit under 
        paragraph (1) shall be allowed \1/2\ for the taxable year 
        during which the assault weapon was so surrendered and \1/2\ in 
        the next taxable year.
    ``(b) Special Rules.--
            ``(1) Weapon must be lawfully possessed.--No credit shall 
        be allowed under subsection (a) with respect to any specified 
        assault weapon not lawfully possessed by the taxpayer at the 
        time the weapon is surrendered.
            ``(2) Substantiation requirement.--No credit shall be 
        allowed under subsection (a) for the surrender of any specified 
        assault weapon unless the taxpayer substantiates the surrender 
        by a contemporaneous written acknowledgment of the surrender by 
        the Federal, State, or local governmental entity to which the 
        weapon is surrendered.
            ``(3) Denial of double benefit.--The taxpayer may elect the 
        application of this section with respect to only 1 weapon, and 
        if such election is made for any taxable year, no deduction 
        shall be allowed under any other provision of this chapter with 
        respect to the surrender or contribution of the specified 
        assault weapon.
    ``(c) Assault Weapon.--For purposes of this section--
            ``(1) In general.--The term `specified assault weapon' 
        means any of the following:
                    ``(A) The following rifles or copies or duplicates 
                            ``(i) AK, AKM, AKS, AK-47, AK-74, ARM, 
                        MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93, 
                            ``(ii) AR-10,
                            ``(iii) AR-15, Bushmaster XM15, Armalite 
                        M15, or Olympic Arms PCR,
                            ``(iv) AR70,
                            ``(v) Calico Liberty,
                            ``(vi) Dragunov SVD Sniper Rifle or 
                        Dragunov SVU,
                            ``(vii) Fabrique National FN/FAL, FN/LAR, 
                        or FNC,
                            ``(viii) Hi-Point Carbine,
                            ``(ix) HK-91, HK-93, HK-94, or HK-PSG-1,
                            ``(x) Kel-Tec Sub Rifle,
                            ``(xi) M1 Carbine,
                            ``(xii) Saiga,
                            ``(xiii) SAR-8, SAR-4800,
                            ``(xiv) SKS with detachable magazine,
                            ``(xv) SLG 95,
                            ``(xvi) SLR 95 or 96,
                            ``(xvii) Steyr AUG,
                            ``(xviii) Sturm, Ruger Mini-14,
                            ``(xix) Tavor,
                            ``(xx) Thompson 1927, Thompson M1, or 
                        Thompson 1927 Commando, or
                            ``(xxi) Uzi, Galil and Uzi Sporter, Galil 
                        Sporter, or Galil Sniper Rifle (Galatz).
                    ``(B) The following pistols or copies or duplicates 
                            ``(i) Calico M-110,
                            ``(ii) MAC-10, MAC-11, or MPA3,
                            ``(iii) Olympic Arms OA,
                            ``(iv) TEC-9, TEC-DC9, TEC-22 Scorpion, or 
                        AB-10, or
                            ``(v) Uzi.
                    ``(C) The following shotguns or copies or 
                duplicates thereof:
                            ``(i) Armscor 30 BG,
                            ``(ii) SPAS 12 or LAW 12,
                            ``(iii) Striker 12, or
                            ``(iv) Streetsweeper.
                    ``(D) A semiautomatic rifle that has an ability to 
                accept a detachable magazine, and that has--
                            ``(i) a folding or telescoping stock,
                            ``(ii) a threaded barrel,
                            ``(iii) a pistol grip,
                            ``(iv) a forward grip, or
                            ``(v) a barrel shroud.
                    ``(E)(i) Except as provided in clause (ii), a 
                semiautomatic rifle that has a fixed magazine with the 
                capacity to accept more than 10 rounds.
                    ``(ii) Clause (i) shall not apply to an attached 
                tubular device designed to accept, and capable of 
                operating only with, .22 caliber rimfire ammunition.
                    ``(F) A semiautomatic pistol that has the ability 
                to accept a detachable magazine, and has--
                            ``(i) a second pistol grip,
                            ``(ii) a threaded barrel,
                            ``(iii) a barrel shroud, or
                            ``(iv) the capacity to accept a detachable 
                        magazine at a location outside of the pistol 
                    ``(G) A semiautomatic pistol with a fixed magazine 
                that has the capacity to accept more than 10 rounds.
                    ``(H) A semiautomatic shotgun that has--
                            ``(i) a folding or telescoping stock,
                            ``(ii) a pistol grip,
                            ``(iii) the ability to accept a detachable 
                        magazine, or
                            ``(iv) a fixed magazine capacity of more 
                        than 5 rounds.
                    ``(I) A shotgun with a revolving cylinder.
                    ``(J) A frame or receiver that is identical to, or 
                based substantially on the frame or receiver of, a 
                firearm described in any of subparagraphs (A) through 
                (I) or (L).
                    ``(K) A conversion kit.
                    ``(L) A semiautomatic rifle or shotgun originally 
                designed for military or law enforcement use, or a 
                firearm based on the design of such a firearm, that is 
                not particularly suitable for sporting purposes, as 
                determined by the Attorney General. In making the 
                determination, there shall be a rebuttable presumption 
                that a firearm procured for use by the United States 
                military or any Federal law enforcement agency is not 
                particularly suitable for sporting purposes, and a 
                firearm shall not be determined to be particularly 
                suitable for sporting purposes solely because the 
                firearm is suitable for use in a sporting event.
            ``(2) Related definitions.--
                    ``(A) Barrel shroud.--The term `barrel shroud' 
                means a shroud that is attached to, or partially or 
                completely encircles, the barrel of a firearm so that 
                the shroud protects the user of the firearm from heat 
                generated by the barrel, but does not include a slide 
                that encloses the barrel, and does not include an 
                extension of the stock along the bottom of the barrel 
                which does not encircle or substantially encircle the 
                    ``(B) Conversion kit.--The term `conversion kit' 
                means any part or combination of parts designed and 
                intended for use in converting a firearm into a 
                semiautomatic assault weapon, and any combination of 
                parts from which a semiautomatic assault weapon can be 
                assembled if the parts are in the possession or under 
                the control of a person.
                    ``(C) Detachable magazine.--The term `detachable 
                magazine' means an ammunition feeding device that can 
                readily be inserted into a firearm.
                    ``(D) Fixed magazine.--The term `fixed magazine' 
                means an ammunition feeding device contained in, or 
                permanently attached to, a firearm.
                    ``(E) Folding or telescoping stock.--The term 
                `folding or telescoping stock' means a stock that 
                folds, telescopes, or otherwise operates to reduce the 
                length, size, or any other dimension, or otherwise 
                enhances the concealability, of a firearm.
                    ``(F) Forward grip.--The term `forward grip' means 
                a grip located forward of the trigger that functions as 
                a pistol grip.
                    ``(G) Pistol grip.--The term `pistol grip' means a 
                grip, a thumbhole stock, or any other characteristic 
                that can function as a grip.
                    ``(H) 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 firearm 
                as defined in section 5845(a) of the National Firearms 
                Act (26 U.S.C. 5845(a)).
    ``(d) Termination.--This section shall not apply with respect to 
any weapon surrendered during a taxable year beginning more than 2 
years after the date of the enactment of the Support Assault Firearms 
Elimination and Reduction for our Streets Act.''.
    (b) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 is amended by inserting before the 
item relating to section 26 the following new item:

``Sec. 25E. Assault weapon turn-in credit.''.
    (c) Effective Date.--The amendments made by this Act shall apply to 
taxable years beginning after the date of the enactment of this Act.

[Congressional Record Volume 159, Number 3 (Monday, January 14, 2013)]
[Page H85]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]


H.R. 226.
Congress has the power to enact this legislation pursuant to the following:

This bill is pursuant to Article I, Section 8, Clause I of 
the United States Constitution, which states that Congress 
shall have Power to lay and collect Taxes, Duties, Imposts 
and Excises, to pay the Debts and provide for the common 
Defense and general Welfare of the United States; but all 
Duties, Imposts and Excises shall be uniform throughout the 
United States.


Cites & Sources: Congress.gov, the Library of Congress, Infowars.com, the Thomas Registry