[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1436 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
                                S. 1436

 To prohibit the Internal Revenue Service from providing firearms and 
          ammunition to its employees, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 10, 2025

   Ms. Ernst introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To prohibit the Internal Revenue Service from providing firearms and 
          ammunition to its employees, 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 ``Why Does the IRS Need Guns Act''.

SEC. 2. DEFINITIONS.

    For purposes of this Act:
            (1) Ammunition.--The term ``ammunition'' has the same 
        meaning given such term under section 921(a)(17) of title 18, 
        United States Code.
            (2) Commissioner.--The term ``Commissioner'' means the 
        Commissioner of Internal Revenue.
            (3) Firearm.--The term ``firearm'' has the same meaning 
        given such term under section 921(a)(3) of title 18, United 
        States Code.

SEC. 3. PROHIBITION ON USE OF FUNDS.

    (a) In General.--Notwithstanding any other provision of law, none 
of the funds authorized to be appropriated or otherwise made available 
for any fiscal year may be obligated or expended by the Commissioner to 
purchase, receive, or store any firearm or ammunition.
    (b) Effective Date.--This section shall take effect on the date 
which is 120 days after the date of enactment of this Act.

SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION.

    Not later than the date which is 120 days after the date of 
enactment of this Act, the Commissioner shall transfer to the 
Administrator of General Services--
            (1) any firearms owned by, or under the control of, the 
        Internal Revenue Service; and
            (2) any ammunition owned by, or under the control of, the 
        Internal Revenue Service.

SEC. 5. SALE OF FIREARMS.

    (a) In General.--Not later than the date which is 30 days after the 
date on which the transfer described in section 4 has been completed, 
the Administrator of General Services shall--
            (1) initiate the sale or auction of any firearms described 
        in paragraph (1) of such section to licensed dealers (as 
        defined in section 921(a)(11) of title 18, United States Code); 
        and
            (2) initiate the auction of any ammunition described in 
        paragraph (2) of section 4 to members of the general public.
    (b) Proceeds.--Any proceeds from the sale or auction of property 
described in subsection (a) shall be deposited in the general fund of 
the Treasury for the sole purpose of deficit reduction.

SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS BY ATTORNEY GENERAL.

    (a) In General.--With respect to the administration and enforcement 
of--
            (1) any of the criminal provisions of the internal revenue 
        laws,
            (2) any other criminal provisions of law relating to 
        internal revenue for the enforcement of which the Secretary of 
        the Treasury, as of the date of enactment of this Act, was 
        responsible, or
            (3) any other law for which the Secretary of the Treasury, 
        as of the date of enactment of this Act, delegated 
        investigatory authority to the Internal Revenue Service,
such administration and enforcement shall be performed by or under the 
supervision of the Attorney General.
    (b) Performance of Transferred Functions.--The Attorney General may 
make such provisions as the Attorney General determines appropriate to 
authorize the performance by any officer, employee, or agency of the 
Department of Justice of any function transferred to the Attorney 
General under this section.
    (c) Transfer of Authorities, Functions, Personnel, and Assets to 
the Department of Justice.--Notwithstanding any other provision of law, 
there are transferred to the Department of Justice the authorities, 
functions, personnel, and assets of the Criminal Investigation Division 
of the Internal Revenue Service, which shall be maintained as a 
distinct entity within the Criminal Division of the Department of 
Justice, including the related functions of the Secretary of the 
Treasury.
    (d) Effective Date.--This section shall take effect on the date 
which is 90 days after the date of enactment of this Act.
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