To modify the definition of an antique firearm.
A BILL
2. Amendment to Internal Revenue Code of 1986
“(g) Antique firearm
“(1) In general—The term antique firearm means—
“(A) any firearm manufactured in or before the applicable year (including any matchlock, flintlock, percussion cap, or similar type of ignition system or replica thereof, whether actually manufactured before or after the applicable year), and
“(B) any firearm using fixed ammunition manufactured in or before the applicable year, for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade.
“(2) Applicable year—For purposes of paragraph (1), the term applicable year means the calendar year that is 100 years before the calendar year in which the determination as to whether the firearm meets the requirements of such paragraph is being made.”