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.
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.
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.
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.
Bill Summary & Status
113th Congress (2013 – 2014)
Latest Title: Support Assault Firearms Elimination and Reduction for our Streets Act
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]
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)] 113th CONGRESS 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES 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, SECTION 1. SHORT TITLE. This Act may be cited as the ``Support Assault Firearms Elimination and Reduction for our Streets Act''. SEC. 2. ASSAULT WEAPON TURN-IN CREDIT. (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: ``SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT. ``(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 thereof: ``(i) AK, AKM, AKS, AK-47, AK-74, ARM, MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93, VEPR, ``(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 thereof: ``(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 grip. ``(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 barrel. ``(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)]
From the Congressional Record Online through the Government Printing Office [www.gpo.gov]
By Ms. DELAURO:
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
Cites & Sources: Congress.gov, the Library of Congress, Infowars.com, the Thomas Registry