Section 1 Short title
This Act may be cited as the “Firearm Safety and Buyback Grant Act of 2013”.
Firearm Safety and Buyback Grant Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to impose an excise tax on concealable firearms and to require the Attorney General to establish a firearms buyback grant program.
Sec. 2 Tax on handgun purchases
In general— Chapter 31 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter:
“D Concealable Firearms
“4056. Imposition of tax
“(a) In general—There is hereby imposed on any retail sale of any concealable firearms a tax equal to 10 percent of the price for which so sold.
“(b) By whom paid—The tax imposed by subsection (a) shall be paid by the seller of the concealable firearm.
“(c) Exemption for law enforcement uses, etc—No tax shall be imposed by this section on the sale of any concealable firearm to the Federal Government, or a State or local government.
“(d) Definitions—For purposes of this section—
“(1) Concealable firearm—The term concealable firearm has the meaning given the term any other weapon by section 5845.
“(2) Retail sale
“(A) In general—The term retail sale means the sale, for a purpose other than resale, after manufacture, production, or importation.
“(B) Use treated as sale
“(i) In general—If any person uses an article taxable under this section before the first retail sale of such article, then such person shall be liable for tax under this section in the same manner as if such article were sold at retail by him.
“(ii) Exemption for use in further manufacture—Paragraph (1) shall not apply to use of an article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him.
“(iii) Computation of tax—In the case of any person made liable for tax by paragraph (1), the tax shall be computed on the price at which similar articles are sold at retail in the ordinary course of trade, as determined by the Secretary.
“(iv) 1st retail sale; determination of price—For purposes of this section, rules similar to the rules of section 4052 shall apply.
“(e) Coordination—The tax imposed by subsection (a) is in addition to any tax imposed by sections 4181 and 5811.”
Clarification relating to Indian tribal governments— Subparagraph (A) of section 7871(a)(2) of such Code is amended by striking “relating to tax on special fuels” and inserting “relating to retail excise taxes”.
Clerical amendment— The table of subchapters for chapter 31 of such Code is amended by adding at the end the following new item:
Effective date— The amendments made by this section shall apply to sales on or after the 120th day after the date of the enactment of this Act.
Sec. 3 Firearms buyback grant program
In general— The Attorney General shall establish, in accordance with the provisions of this section, a grant program under which the Attorney General may make grants to eligible entities described in subsection (d)(1) for State, tribal, and local law enforcement agencies to carry out anti-violence campaigns, gun safety campaigns, and firearms buyback programs.
Firearms buyback program defined— For purposes of this section, the term firearms buyback program means, with respect to a State, tribal, or local law enforcement agency, a program carried out by such agency—
under which the agency purchases firearms from, or accepts firearm donations made by, individuals;
the goal of which is to promote anti-violence campaigns, gun safety, and proper disposal of firearms, and to provide a process under which individuals may anonymously turn in firearms to such agency; and
under which such agency may take measures to identify if a firearm obtained through such program is lost or stolen and may take measures to return any such firearm so identified to the owner of such firearm.
Applications—
In general— An eligible entity desiring a grant under this section shall submit to the Attorney General an application for the grant, which shall be in such form and contain, in addition to the information described in paragraph (2), such information as the Attorney General may require.
Required information— An application submitted by an eligible entity for a grant under this section, with respect to a firearms buyback program, shall contain assurances to the satisfaction of the Attorney General that—
in the case of an individual from whom a firearm is obtained under the program—
in the case such firearm is not a donation, such individual shall be provided a reward in an amount that is not less than $50 and not more than $350 for such firearm; and
such individual shall remain anonymous, including by the assurance that the law enforcement agency carrying out such program will not collect or maintain any written record identifying or leading to the identity of the individual as the individual who provided such firearm under the program;
firearms obtained under the program shall be disposed of in a timely and appropriate manner, as approved by the Attorney General; and
none of the funds provided through the grant will be used for the promotion of firearm sales.
Additional definitions— For purposes of this section:
Eligible entities— The term eligible entity means a State, unit of local government, Indian tribal government, or State, tribal, or local law enforcement agency.
Firearm— The term firearm has the meaning given such term by section 921(a)(3) of title 18, United States Code.
State— The term State means any State of the United States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands.
Funding—
Authorization of appropriations for fiscal year 2013— There is authorized to be appropriated $1,000,000 for fiscal year 2013, in addition to amounts made available under paragraph (2) for such fiscal year, to carry out this section.
Funds for fiscal year 2013 and subsequent fiscal years from tax on concealable firearms— For fiscal year 2013 and each subsequent fiscal year, taxes imposed pursuant to section 4056 of the Internal Revenue Code of 1986 shall be available, without further appropriation, to the Attorney General to carry out this section.