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:
`
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.
END
