Connecticut Representative Introduces Bill to Initiate Gun Confiscation

H.R 226, introduced by Representative Rosa DeLauro was brought to the House last Monday and counts with the support of one of her colleagues. This is the first attempt by a State government to follow up on the steps of the Federal Government to try to limit the possession of lawfully acquired firearms.

The bill clearly intends to bribe the public into complying with government policy recently presented by Barack Obama, who signed 23 Executive Orders that directly attack the Second Amendment of the U.S. Constitution contained in the Bill of Rights.

When the Government fears the people, there is peace. But when the people fear the Government, well, the United States happens. The people are no match for domestic or foreign threats once they have been disarmed and the people of the United States are rapidly walking towards that scenario.

Here is the link to the Congressional page where the bill text is hosted. Read the complete bill below.
[Congressional Bills 113th Congress]

[From the U.S. Government Printing Office]
[H.R. 226 Introduced in House (IH)]

113th CONGRESS
1st Session
H. R. 226

To amend the Internal Revenue Code of 1986 to allow a credit against
tax for surrendering to authorities certain assault weapons.

_______________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 14, 2013

Ms. DeLauro (for herself and Mr. Grijalva) introduced the following
bill; which was referred to the Committee on Ways and Means

_______________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow a credit against
tax for surrendering to authorities certain assault weapons.

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 “Support Assault Firearms Elimination
and Reduction for our Streets Act”.

SEC. 2. ASSAULT WEAPON TURN-IN CREDIT.

(a) In General.–Subpart A of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting before
section 26 the following new section:

“SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT.

“(a) Allowance of Credit.–
“(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.
“(b) Special Rules.–
“(1) Weapon must be lawfully possessed.–No credit shall
be allowed under subsection (a) with respect to any specified
assault weapon not lawfully possessed by the taxpayer at the
time the weapon is surrendered.
“(2) Substantiation requirement.–No credit shall be
allowed under subsection (a) for the surrender of any specified
assault weapon unless the taxpayer substantiates the surrender
by a contemporaneous written acknowledgment of the surrender by
the Federal, State, or local governmental entity to which the
weapon is surrendered.
“(3) Denial of double benefit.–The taxpayer may elect the
application of this section with respect to only 1 weapon, and
if such election is made for any taxable year, no deduction
shall be allowed under any other provision of this chapter with
respect to the surrender or contribution of the specified
assault weapon.
“(c) Assault Weapon.–For purposes of this section–
“(1) In general.–The term `specified assault weapon’
means any of the following:
“(A) The following rifles or copies or duplicates
thereof:
“(i) AK, AKM, AKS, AK-47, AK-74, ARM,
MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93,
VEPR,
“(ii) AR-10,
“(iii) AR-15, Bushmaster XM15, Armalite
M15, or Olympic Arms PCR,
“(iv) AR70,
“(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,
“(xii) Saiga,
“(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,
“(xix) Tavor,
“(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
“(v) Uzi.
“(C) The following shotguns or copies or
duplicates thereof:
“(i) Armscor 30 BG,
“(ii) SPAS 12 or LAW 12,
“(iii) Striker 12, or
“(iv) Streetsweeper.
“(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
grip.
“(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)).
“(d) Termination.–This section shall not apply with respect to
any weapon surrendered during a taxable year beginning more than 2
years after the date of the enactment of the Support Assault Firearms
Elimination and Reduction for our Streets Act.”.
(b) Clerical Amendment.–The table of sections for subpart A of
part IV of subchapter A of chapter 1 is amended by inserting before the
item relating to section 26 the following new item:

“Sec. 25E. Assault weapon turn-in credit.”.
(c) Effective Date.–The amendments made by this Act shall apply to
taxable years beginning after the date of the enactment of this Act.

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