[Congressional Bills 106th Congress]
[From the U.S. Government Printing Office]
[S. 2099 Introduced in Senate (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:
    ``(n) 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.
                                 <all>