Representative Rosa L. DeLauro (D-CT) introduced HR 226 in the House of Representatives. What does the bill seek to do? I looks to amend the 1986 Internal Revenue code and allow a credit if taxpayers "surrender" their guns to the government. The Act is said to be cited as the "Support Assault Firearms Elimination and Reduction for our Streets Act."
According to the text of the bill, the allowance of the credit is:
(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.
Notice the purpose is not to give a credit of $2000.00, which if that is the case, one could really make a good bit of money as you can get a Bushmaster for well under $1000, but rather it is to "reduce the number of privately owned weapons."
The bill states that the weapons must lawfully be possesssed, that it is surrendered in writing, and there can only be one weapon surrendered per tax year. So what weapons does Rep. DeLauro consider to be "assault" weapons? The list is very similar to Senator Diane Feinstein's list. According to the bill "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, VEPR,
``(iii) AR-15, Bushmaster XM15, Armalite M15, or Olympic Arms PCR,
``(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,
``(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,
``(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 thereof:
``(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
``(C) The following shotguns or copies or duplicates thereof:
``(i) Armscor 30 BG,
``(ii) SPAS 12 or LAW 12,
``(iii) Striker 12, or
``(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 barrel.
``(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)).
The bill was referred to the Committee on Ways and Means on January 14, 2013, much like the bill that seeks to eliminate the 22nd Amendment that was put forth earlier by Congressman Jose Serrano (D-NY).
Americans must resist this kind of enticement and stand upon what the Founders provided us in the Second Amendment. If we do not make our stand on that right, we will eventually lose all other rights.
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