Did anybody else see this one???

Came in via the mil-email  net…

Congressional Bills 113th Congress]
[From the U.S. Government Printing Office]
[H.R. 226 Introduced in House (IH)]

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.


January 14, 2013

Ms. DeLauro (for herself and Mr. Grijalva) introduced the following bill; which was referred to the Committee on Ways and Means


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,


“(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 
“(i) AK, AKM, AKS, AK-47, AK-74, ARM, 
MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93, 
“(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 
“(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 
“(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 
“(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.

First I’ve seen or heard of it…


Did anybody else see this one??? — 21 Comments

  1. These idiots HAVE to know that this is going to stir up more anti-government hatred and turn up the heat under the whole situation. Either that, or they truly are that STUPID!

  2. Whatta and idea! Use our money to pay for the weapons they take from us. It’s still theft by any other name.

  3. The stoopid behind this bill would be unbelievable, had it not originated in DC.

    I’m stopping here before my BP goes any higher. 🙁

  4. $2000 is a good price for a few pieces of junk on that list, but out of principe I’d have to refuse to play…if I had any such firearms, that is.

  5. I bet they can get more from a pawn shop than they will as a tax credit.
    That is if they are legitimately owned.

  6. That dosn’t scare me half as much as the ARMY + NG running a drill in Ohio simulateing two “second ammendment Terrorist” Killing a teacher in a grade school ,so they could make nerve gas and wipe out the home town. Anybody wana lay a bet on the NEXT false flag? I Look for a lot of Misderection as they set up the next one, Kinda like bills that have no chance of passage and phony EOs.

  7. Buy $350 Californicated Yugo SKS.

    Add detachable duckbill mag.

    Collect $1000 credit this year and next year.

    Have about $1400 in fund for NFA weapon.

    Repeat. Use cheaper guns if you can find them.

    I see it as about a $700 annual subsidy for me to buy registered NFA with.

  8. Ooo! Just noted, bare receivers count, too!

    How much effort to turn a $25 AK flat into a “receiver” under ATFE definitions? (Remember — “bent” + “at least one hole” = “receiver”. You don’t even need to add teh rails!)

    Even better, because I won’t be destroying limited availability guns… the supply of AK receivers is limited by the supply of 1mm sheet steel, copier paper, and spray glue. . .

    Would I suck the IRS for this money? You betcha — it’s a tax credit, it isn’t actually a payment, it’s just letting me keep more of the money they shouldn’t be taking in the first place.

    If you don’t want to buy new boomy toys with it, you can always use it to finance your Obamacare tax hikes.

  9. 2 Thoughts:

    They are offering me a credit on my taxes that weren’t supposed to go up…great…

    “Hey, we offered you payment for your guns and you didn’t take it, not our fault. Now it’s time for confiscation”

  10. All- Apparently y’all are as surprised as I am. Thank you for the comments.

    Posted from my iPhone.

  11. I predict those with registered firearms will start getting mail form the IRS encouraging them to take advantage of these new, improved tax credit offers – perhaps with the gentle insinuation that next year’s offer may not be as generous.

  12. I have anger issues.
    They seem to have popped up in the last four years.
    Now I can’t afford range therapy.
    Then I read stuff like this.
    I had a lib today tell me he doesn’t want to see anyone’s right denied, but we oughta tear up the second amendment.
    They just don’t know how stupid they sound.

  13. Rosa DeLaura is a LONG-TIME Uber Liberal from New York. So long as the House Leadership and the Committee Chairmen keep Burying the Bills, we are Fine.

    But if the DemaCommies get the House back in 2014, All Bets are OFF!

  14. CF- Agreed!

    Scott- way “I” read it, only 1 every two years…

    Heath- Snerk… See, NOBODY likes those… 😛

    old surfer- You could be right.

    Ed- but to themselves, THEY make perfect sense… sigh

    LEs- Thanks!