irs to tax guns (long post)

hoosierboy

New member
I am a pawnbroker and pulled this off the pawnbrokers bulletin board. Hey guys a BIG HEADS UP!!

Here is the info on that TAX and registration bill for handguns.

IRS to REGISTER ALL HANDGUNS via
TAX CODE
Date: Sunday, March 12, 2000 11:10 PM


IRS to REGISTER ALL HANDGUNS via TAX CODE
-----------------------------------------

Toll Free Number to CONGRESS: 1-888-449-3511

http://thomas.loc.gov/cgi-bin/bdquery/z?d106:SN02099:@@@L&summ2=m&

Or go to http://thomas.loc.gov/ and in By Bill
Number, enter S2099


Senator Reed (D-RI) has introduced S. 2099, The
Handgun Safety and Registration Act of 2000. Its
stated purpose is: "To amend the Internal
Revenue Code
of 1986 to require the registration of handguns,
and
for other purposes."

This particular legislation has so many
references to
other legislation that it's difficult to figure
out
what some of it is actually saying. (Once our
amendment on "Legislation" is adopted, they
would no
longer be allowed to insult us in this manner.)
However, several provisions are perfectly clear.
They
are:

1. There will be a $50 tax on the transfer
of
ownership of a handgun with the identity of the
purchaser registered with the IRS.

2. Everyone who owns a handgun will be
required
to register it with the IRS and pay the $50 tax.
(If
you don't register, you automatically become a
criminal for doing nothing.)

3. The IRS will post the name and address
of all
owners of handguns online. (This allows the
criminals
to pick the homes to burglarize to steal
handguns
which are hot, high-priced items on the street.
Much,
much more profitable than television sets.) (And
they
wonder why we call them the pro-crime bunch.)

Do not forget, there has never been a
registration
program anywhere in the world that did not lead
to
confiscation.

This bill has been referred to the Finance
Committee for consideration. Request that you
do
three things on this one.

1. Write or call your own Senator.

(2) E-mail every member of the Finance
Committee.
(Complete list with e-mail addresses is printed
below)
If he is not from your state, do not include
your
address. And, please, please, make them
individual
e-mails. "Mass" mailings are, generally,
ignored.

(3) Use the toll free number printed below to
call
every member of the committee. But before you
do, get
your Atlas out and pick out the name of a small
town
in that Senator's State. That's where you live
for the
purposes of the call.

Pay particular attention to Orin Hatch.
(Multiple
phone calls? Sure.) Earlier this year when he
was
considering a run for the Presidency he was
touting
registration.

Please send this request out to every list
you
have. Our boycott of Citibank found its way into
a
number of different organizations that joined in
and
you know how well that worked - Citibank caved.
Let's
do it again.

Toll Free Number: 1-888-449-3511

Finance Committee Members: (Asterisk indicates
that
Senator is up for reelection this year. The
terms of
Mack, Moynihan and Bryan end this year but they
are
retiring.)


*William Roth Jr. (R-DE) - Chairman:
comments@roth.senate.gov
Charles Grassley (R-IA);
chuck_grassley@grassley.senate.gov
*Orrin Hatch (R-UT):
senator_hatch@hatch.senate.gov
Frank Murkowski (R-AK):
webmail1@murkowski.senate.gov
Don Nickles (R-OK): senator@nickles.senate.gov
Phil Gramm (R-TX): phil_gramm@gramm.senate.gov
*Trent Lott (R-MS): senatorlott@lott.senate.gov
*Jim Jeffords (R-VT):
vermont@jeffords.senate.gov
Connie Mack (R-FL):connie@mack.senate.gov
Fred Thompson
(R-TN):senator_thompson@thompson.senate.gov
Paul Coverdell (R-GA):
qmail@coverdell-cms.senate.gov
Daniel Patrick Moynihan (D-NY):
senator@dpm.senate.gov
Max Baucus (D-MT): max@baucus.senate.gov
John Rockefeller IV (D-WV):
senator@rockefeller.senate.gov
John Breaux (D-LA): senator@breaux.senate.gov
*Kent Conrad (D-ND): senator@conrad.senate.gov
Bob Graham (D-FL): bob_graham@graham.senate.gov
Richard Bryan (D-NV): senator@bryan.senate.gov
*J. Robert Kerrey (D-NE):
qmail@kerrey-cms.senate.gov
*Charles Robb (D-VA): senator@robb.senate.gov

Shortcut URL to this page:
http://www.onelist.com/community/imadwipap

__________________________________________________

Handgun Safety and Registration Act of 2000
(Introduced in the Senate)
S 2099 IS

106th
CONGRESS
2d
Session
S.
2099

To amend the Internal Revenue Code of 1986 to
require the registration of
handguns, and for other purposes.

IN THE SENATE OF THE
UNITED STATES

February 24,
2000

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

A BILL

To amend the Internal Revenue Code of 1986 to
require the registration of
handguns, 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 `Handgun Safety
and Registration Act of
2000'.

SEC. 2. REGISTRATION OF HANDGUNS.

(a) HANDGUN INCLUDED IN DEFINITION OF FIREARM-

(1) IN GENERAL- Section 5845(a) of the
Internal Revenue Code of
1986 (defining firearm) is amended by
striking `and (8) a destructive device'
and inserting `(8) a
handgun; and (9) a destructive device'.

(2) DEFINITION OF HANDGUN- Section 5845
of the Internal Revenue
Code of 1986 (relating to definitions)
is amended by adding at the end the
following:

`(n) HANDGUN-

`(1) IN GENERAL- The term `handgun' means
any weapon (including
a starter gun) which--

`(A) is designed to or may be
readily converted to expel a
projectile by the action of an explosive, and

`(B) has a short stock and is
designed to be held and fired
by the use of a single hand.

`(2) DISASSEMBLED PARTS INCLUDED- Such
term shall also include
the frame or receiver of any such
weapon, and any combination of parts from
which a handgun can be
assembled if such parts are in the possession
or under the control of a person.

`(3) EXCLUSION- Such term shall not
include a firearm classified
as `any other weapon' under subsection (e).'.

(b) TRANSFER TAX IMPOSED ON HANDGUNS- Section
5811(a) of the Internal
Revenue Code of 1986 (relating
to rate) is amended by inserting `or as a
handgun under section
5845(a)(8)' after `section 5845(e)'.

(c) TAX ON MAKING FIREARMS IMPOSED ON
HANDGUNS- Section 5821(a) of
the Internal Revenue Code
of 1986 (relating to rate) is amended by
inserting `, except, the tax
on any firearm classified as a handgun under section
5845(a)(8) shall be at the rate of $50 for
each such firearm made'
after `firearm made'.

(d) IMPORTATION POLICY CONTINUED-

(1) IN GENERAL- Section 5844 of the
Internal Revenue Code of
1986 (relating to importation) is amended by
adding at the end the following: `This
section shall not apply
to any firearm classified as a handgun under section
5845(a)(8).'.

(2) CONFORMING AMENDMENT- Section
925(d)(3) of title 18, United
States Code, is amended by
inserting `(without regard to paragraph
(8) thereof)' after
`section 5845(a)'.

(e) SHARING OF REGISTRATION INFORMATION WITH
STATE AND LOCAL LAW
ENFORCEMENT
AGENCIES-

(1) IN GENERAL- Section 6103(o) of the
Internal Revenue Code of
1986 (relating to disclosure of returns and
return information with respect to
certain taxes) is amended by
adding at the end the following:

`(3) TAXES IMPOSED ON TRANSFER OF
HANDGUNS- Returns and return
information with respect to
taxes imposed by part II of subchapter A
of chapter 53 (relating
to tax on transferring firearms) on any firearm
classified as a handgun under section
5845(a)(8) shall be
available in an on-line format for inspection by or
disclosure to officers and employees of--

`(A) any Federal law enforcement
agency, and

`(B) any State or local law
enforcement agency,

whose official duties require such
inspection or disclosure.'.

(2) CONFORMING AMENDMENTS- Section
6103(p)(4) of the Internal
Revenue Code of 1986 is
amended--

(A) in the matter preceding
subparagraph (A)--

(i) by striking `or (o)(1)' and
inserting `(o)(1), or
(o)(3)(A)',

(ii) by striking `or (l)(6)'
and inserting `(l)(6)',

(iii) by inserting `or
(o)(3)(B),' after `(16),', and

(B) in subparagraph (F)(i)--

(i) by striking `or (l)(6)' and
inserting `(l)(6)', and

(ii) by inserting `or
(o)(3)(B),' after `(16),', and

(C) in subparagraph (F)(ii), by
striking `or (o)(1)' and
inserting `, (o)(1), or (o)(3)(A)'.

(f) TRANSITION RULE FOR NONREGISTERED
HANDGUNS-

(1) IN GENERAL- Any person possessing any
firearm classified as
a handgun under section 5845(a)(8) of the
Internal Revenue Code of 1986 not
registered in the National
Firearms Registration and Transfer Record
maintained by the Secretary of the
Treasury under section 5841
of such Code shall register such handgun--

(A) within 1 year of the date of the
enactment of this Act, or

(B) upon the transfer of such
handgun before such 1 year
anniversary date.

(2) TREATMENT OF REGISTRATION AS
TRANSFER- For purposes of any
tax imposed by part II of
subchapter A of chapter 53 of the
Internal Revenue Code of 1986
(relating to tax on transferring firearms) on any
firearm classified as a handgun under
section 5845(a)(8) of such
Code, any registration of such handgun under
paragraph (1)(A) shall be considered a
transfer of such handgun.

(3) NONAPPLICATION OF PENALTY- Section
5861(d) of the Internal
Revenue Code of 1986 shall not
apply with respect to the possession of
any handgun before the
date of the registration of such handgun under
paragraph (1).

(g) PROVISION OF REGISTRATION FORMS-

(1) AVAILABILITY- To promote and assist
compliance with the
handgun registration requirements under the
Internal Revenue Code of 1986, as amended
by this section, the
Secretary of the Treasury shall make available
such registration and fingerprint forms
as may be required by
the public for compliance with such requirements--

(A) to State and local law
enforcement agencies and
facilities of the Department of the Treasury
throughout
the States, the United States Postal
Service, and such
other agencies and departments of the Federal
Government as the Secretary
determines would aid in making
such forms available to the public; and

(B) through the Internet in a
downloadable format.

(2) SINGLE FORM- The Secretary of the
Treasury shall make
available registration forms that allow an
individual to register the possession or
transfer of more than 1
firearm classified as a handgun under section
5845(a)(8) of the Internal Revenue Code
of 1986 on a single form.

(h) PROGRAM OF PUBLIC AWARENESS- Within 60
days after the date of the
enactment of this Act, the Secretary
of the Treasury shall commence a program to
broaden public awareness
of the handgun registration requirements under
the Internal Revenue Code of 1986, as amended
by this section. Such
program may include voluntary cooperative
efforts with Federal, State, and local law
enforcement agencies and
public service announcements as deemed
appropriate by the Secretary.

(i) AUTHORIZATION OF APPROPRIATIONS- There are
authorized to be
appropriated such sums as may be
necessary for the Secretary of the Treasury to
carry out the
provisions of and amendments made by this Act.

(j) EFFECTIVE DATE- The amendments made by
this section shall take
effect on the date of the enactment of this Act.
 
While Congress has the power to tax, ownership of a handgun is not "income" even under the Internal Revenue Code and the IRS is not the proper authority to collect such a "registration tax." Besides, I thought ad valorem taxes were illegal - but don't count on Congress knowing or abiding by the law.
 
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