$2,000 tax credit to turn in"Assault Weapons"

Discussion in 'Legal and Activism' started by Trez, Jan 18, 2013.

  1. Trez

    Trez Well-Known Member

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    H.R.226 - Support Assault Firearms Elimination and Reduction for our Streets Act
    113th Congress (2013-2014)

    http://beta.congress.gov/bill/113th-...t?q=h.r. 226

    Text: H.R.226 [113th]

    There is one version of the bill.
    Bill text available as:TXTPDFHTML/XML
    Shown Here:
    Introduced in House (01/13/2013)




    [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.
     
  2. danf_fl

    danf_fl Retired Supporter

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    Talk about breaking the bank!

    Fiscally, that does not sound like a viable plan in helping to reduce the debt.
     

  3. Jstrong

    Jstrong New Member

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    Lol I may pick up a hi point carbine or another cheapy on the list just for the tax credit
     
  4. danf_fl

    danf_fl Retired Supporter

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    Yo, just think of the firearms that would be stolen just to get the credit.
     
  5. MoreAltitude

    MoreAltitude New Member

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    ``(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.

    Well at least this bill is "honest" enough to admit in the first few paragraphs that its pointless and will have no useful effect.
     
  6. jpfiester

    jpfiester New Member

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    Picking up a cheapy to turn in would be a win win. Another one sold and saving money at the end.
     
  7. Rarity

    Rarity New Member

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    They always make up a name that seems GREAT, but actually isn't; for an example, the 'Affordable Care Act', 'NY Safe Act' or 'Firearm Owners Protection Act" are great examples. It is there to tread on your Constitutional rights in a very manipulating, disgusting way.

    This isn't here to reduce gun violence, it is here to DISARM you!
    -bangs head- -bangs head- :p
     
  8. ninjatoth

    ninjatoth New Member

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    you just read my mind,$159 for $2,000 sounds like a pretty good deal.
     
  9. eldarbeast

    eldarbeast New Member

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    Charge both Representatives and any others that sign onto this bill with Malfeasance in Office and send them all to JAIL.

    eldar
     
    Last edited: Jan 18, 2013
  10. StainlessSteel215

    StainlessSteel215 New Member

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    Hmmmm, wondering if my crappy KelTec PLR-16 .223 pistol counts as an assault weapon. Obammer might have just brought a smile to my face today!
     
  11. Tackleberry1

    Tackleberry1 New Member

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    That $75 SKS in my safe is looking better and better!

    No way I'd do it though...talk about a back door registry! Where there's smoke there is usually fire.

    Anyone who took advantage of ^^THIS^^ would bs assumed to own more.

    Tack
     
  12. KJG67

    KJG67 New Member

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    Guess we can take down Obama via bankrupting the country now.
     
  13. orangello

    orangello New Member

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    It is tempting to turn in some cheapie/beater HiPoint carbine, but i wouldn't want to support such a program or the "results" they will claim from it.

    Any client does it, well, i will be giving them some grief on it. It might take a lot longer to do their return, since i will have to take my sweet time researching the rules each and every time.
     
  14. Chainfire

    Chainfire Well-Known Member Supporter

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    A Hi-Point may be in my future now as well!

    I knew they were good guns, now I just have to find one!

    I would then use the $2000.00 for a real gun or a substantial amount of ammo.
     
  15. orangello

    orangello New Member

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    Isn't that a .22LR? WTH?
     
  16. CaseyChadwell

    CaseyChadwell New Member

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    I don't see how bankrupting America and giving Americans $2000 to upgrade to a better weapon system is going to cure anything. I'll keep my guns and earn my $2000 the old fashion way of actually doing the work...
     
  17. shaker

    shaker New Member

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    That's the problem with people these day. The old fashioned ways need to be done again.

    So many kids in school think the world should be handed to them these days once the get out of school.

    I
     
  18. charlesmar

    charlesmar New Member

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    Holy heck! This is great news. I saw a 450 dollar beat up century arms. Nice profit margin! Would help with cost of ar! Lol.
     
  19. John_Deer

    John_Deer New Member

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    You get $2000 tax credit. Unless the deduction puts you in a lower tax bracket or qualifies you for earned income credit you aren't getting a lot of cash value.
     
  20. rocshaman

    rocshaman New Member

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    The only way I'm doing business with the government is if I'm forced to. Tack's right, it's a great way to get your name on some permanent list. Another fine example of a government with to much time on their hands and to little brains to do anything about it other than another silly, empty, useless law.