[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6352 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 6352
To transfer a portion of the firearms transfer tax imposed under the
Internal Revenue Code of 1986 to the Federal aid to wildlife
restoration fund and the Conservation of America's Wildlife Trust Fund,
and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 9, 2023
Mr. Moore of Utah (for himself and Mr. Golden of Maine) introduced the
following bill; which was referred to the Committee on Ways and Means,
and in addition to the Committees on the Judiciary, and Natural
Resources, for a period to be subsequently determined by the Speaker,
in each case for consideration of such provisions as fall within the
jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To transfer a portion of the firearms transfer tax imposed under the
Internal Revenue Code of 1986 to the Federal aid to wildlife
restoration fund and the Conservation of America's Wildlife Trust Fund,
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 ``Tax Stamp Revenue Transfer for
Wildlife and Recreation Act''.
SEC. 2. CONSERVATION OF AMERICA'S WILDLIFE TRUST FUND.
(a) In General.--Subchapter A of chapter 98 of the Internal Revenue
Code of 1986 is amended by adding at the end the following new section:
``SEC. 9512. CONSERVATION OF AMERICA'S WILDLIFE TRUST FUND.
``(a) In General.--There is established in the Treasury of the
United States a trust fund to be known as the `Conservation of
America's Wildlife Trust Fund' consisting of such amounts as may be
appropriated or credited to such Trust Fund as provided in this section
or section 9602(b).
``(b) Transfers to Trust Fund.--There are hereby appropriated to
the Conservation of America's Wildlife Trust Fund amounts equivalent to
15 percent of the net revenues received in the Treasury (after the date
of the enactment of this Act) from the tax imposed under section 5811
on the transfer of silencers.
``(c) Expenditures From Trust Fund.--Amounts in the Conservation of
America's Wildlife Trust Fund shall be available, as provided in
appropriations Acts, to the National Firearms Act Division of the
Bureau of Alcohol, Tobacco, Firearms, and Explosives only for the
purpose of expediting the processing of applications for transfer and
registration of silencers described in section 5812(c) and applications
to make ans register silencers described in the third and fourth
sentences of section 5822.
``(d) Offset of Budgetary Impact.--The Secretary shall transfer
from the Department of Justice Assets Forfeiture Fund (established
under section 524(c) of title 28, United States Code) to the general
fund of the Treasury amounts equivalent to the amounts appropriated to
the Conservation of America's Wildlife Trust Fund under subsection (b).
``(e) Silencer.--For purposes of this section, the term `silencer'
has the meaning given such term in section 5845(a)(7).
``(f) Termination.--Subsection (b) shall not apply with respect to
the amount of any tax imposed with respect to any transfer after the
date which is 7 years after the date of the enactment of this Act.''.
(b) Clerical Amendment.--The table of sections for subchapter A of
chapter 98 of the Internal Revenue Code of 1986 is amended by adding at
the end the following new item:
``Sec. 9512. Conservation of America's Wildlife Trust Fund.''.
SEC. 3. EXPEDITING OF CERTAIN FIREARM SILENCER APPLICATIONS.
(a) Processing of Applications for Transfer of Firearms.--Section
5812 of the Internal Revenue Code of 1986 is amended by adding at the
end the following new subsection:
``(c) Processing of Applications.--In the case of an application
for the transfer and registration of a silencer (as defined in section
5845(a)(7)) that meets the requirements of paragraphs (1) through (5)
of subsection (a) and that is filed during the 7-year period beginning
on the date of the enactment of this Act, such application shall be
deemed to have been approved by the Secretary on the date which is 90
days after such requirements are met (and such transfer may thereafter
be made) unless the Secretary (before such date) determines that the
transfer, receipt, or possession of such silencer would place the
transferee in violation of law.''.
(b) Processing of Applications for Making of Firearm Silencers.--
Section 5822 of such Code is amended by adding at the end the
following: ``In the case of an application to make and register a
silencer (as defined in section 5845(a)(7)) that meets the requirements
of subsections (a) through (d) and that is filed during the 7-year
period beginning on the date of the enactment of this Act, such
application shall be deemed to have been approved by the Secretary on
the date which is 90 days after such requirements are met (and such
silencer may thereafter be made) unless the Secretary (before such
date) determines that the making or possession of such silencer would
place the person making such silencer in violation of law.''.
(c) Effective Date.--The amendments made by this section shall
apply to applications filed after the date of the enactment of this
Act.
SEC. 4. FEDERAL AID TO WILDLIFE RESTORATION FUND.
(a) In General.--Section 3(a) of the Pittman-Robertson Wildlife
Restoration Act (16 U.S.C. 669b(a)) is amended--
(1) in paragraph (1), by inserting ``, and an amount equal
to 85 percent of all revenues accruing each fiscal year,
beginning with the fiscal year 2024 and ending with fiscal year
2030, from the tax imposed on the transfer of silencers (as
such term is defined in section 5845(a)(7) of such Code) by
section 5811 of such Code,'' after ``4181)''; and
(2) by adding at the end the following:
``(3) The Secretary shall transfer from the Department of
Justice Assets Forfeiture Fund (as established under section
524(c) of title 28, United States Code) to the general fund of
the Treasury an amount equal to the amount covered into the
fund from the tax imposed by section 5811 of the Internal
Revenue Code of 1986, as described in paragraph (1).''.
(b) Apportionment of Revenues.--
(1) In general.--Section 4(c)(1) of the Pittman-Robertson
Wildlife Restoration Act (16 U.S.C. 669c(c)(1)) is amended to
read as follows:
``(1) In general.--Subject to paragraph (2), the following
shall be apportioned among the States in proportion to the
ratio that the population of each State bears to the population
of all the States:
``(A) \1/2\ of the revenues accruing to the fund
under this Act each fiscal year (beginning with the
fiscal year 1975) from any tax imposed on pistols,
revolvers, bows, and arrows.
``(B) 15 percent of the amount covered into the
fund each fiscal year, beginning with the fiscal year
2024 and ending with fiscal year 2030, from the tax
imposed by section 5811 of the Internal Revenue Code of
1986, as described in section 3(a)(1).''.
(2) Use of funds.--Section 4(c)(4) of the Pittman-Robertson
Wildlife Restoration Act (16 U.S.C. 669c(c)(4)) is amended to
read as follows:
``(4) Use of funds.--
``(A) In addition to other uses authorized under
this Act, amounts apportioned under paragraph (1)(A)
may be used for hunter recruitment and recreational
shooter recruitment.
``(B) In accordance with section 8(b), amounts
apportioned under paragraph (1)(B) shall be used to
construct, maintain, expand, or operate public target
ranges.''.
(c) Expenditures for Management of Wildlife Areas and Resources.--
Section 8(b)(1) of the Pittman-Robertson Wildlife Restoration Act (16
U.S.C. 669g(b)(1)) is amended by striking ``section 4(c)'' and
inserting ``section 4(c)(1)(A), and shall use the funds apportioned to
it under section 4(c)(1)(B),''.
<all>