- Not enactedThe President has not signed this bill
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- The house has not voted
Committee on Education and LaborEarly Childhood, Elementary, and Secondary EducationCommittee on Energy and CommerceHealthCommittee on Natural ResourcesCommittee on the JudiciaryCrime, Terrorism, and Homeland SecurityCommittee on Ways and MeansIntroducedAugust 2nd, 2013
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Gun Violence Prevention and Safe Communities Act of 2013
To amend the Internal Revenue Code of 1986 to increase the excise tax and special occupational tax in respect of firearms and to increase the transfer tax on any other weapon, and for other purposes.
Gun Violence Prevention and Safe Communities Act of 2013 - Amends the Internal Revenue Code, with respect to the excise tax on the sale of firearms by manufacturers, producers, or importers, to: (1) increase the rate of such tax to 20% on pistols, revolvers, and other firearms and on any lower frame or receiver for a firearm; and (2) impose a 50% tax on shells and cartridges. Exempts any department, agency, or instrumentality of the United States from such tax. Allocates revenues from the increased excise tax under this Act for law enforcement and public safety grant programs, including programs for research on gun violence and its prevention. Increases the occupational tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms. Modifies the definition of "firearm" for excise tax purposes to include a semiautomatic pistol chambered for cartridges and configured with receivers commonly associated with rifles and capable of accepting detachable magazines.