To amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers' excise tax on recreational equipment be paid quarterly.

3.0.0 5552 2023-03-22T18:07:22Z 2023-03-22T18:07:22Z House H HR 2010-06-17 111 hswm00 Ways and Means Committee House Standing Referred to 2010-06-17T14:07:22Z To amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers' excise tax on recreational equipment be paid quarterly. 111 510 HR 2009-01-14 Referred to the House Committee on Ways and Means. Related bill CRS Firearms Fairness and Affordability Act 111 632 S 2009-03-18 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3376) Related bill CRS 2010-08-16 Became Public Law No: 111-237. President E40000 2 House floor actions 2010-08-16 Became Public Law No: 111-237. BecameLaw 36000 9 Library of Congress 2010-08-16 Signed by President. President E30000 2 House floor actions 2010-08-16 Signed by President. BecameLaw 36000 9 Library of Congress 2010-08-10 Presented to President. Floor E20000 2 House floor actions 2010-08-10 Presented to President. President 28000 9 Library of Congress 2010-08-06 Senate Message on Senate action sent to the House. Floor 2010-08-05 Cleared for White House. 2010-08-05 Senate Passed Senate without amendment by Unanimous Consent. (consideration: CR S6975) Floor 2010-08-05 Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S6975) Floor 17000 9 Library of Congress 2010-07-12 Senate Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 456. Calendars 2010-06-30 Senate Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. Calendars 2010-06-29 15:37:59 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2010-06-29 15:37:58 On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 412 - 6 (Roll no. 400). (text: CR H4934) Floor H37300 2 House floor actions 400 https://clerk.house.gov/evs/2010/roll400.xml House 111 2010-06-29T19:37:58Z 2 2010-06-29 15:37:58 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 412 - 6 (Roll no. 400).(text: CR H4934) Floor 8000 9 Library of Congress 400 https://clerk.house.gov/evs/2010/roll400.xml House 111 2010-06-29T19:37:58Z 2 2010-06-29 15:30:07 Considered as unfinished business. (consideration: CR H4943-4944) Floor H30000 2 House floor actions 2010-06-29 14:14:55 At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. Floor H37220 2 House floor actions 2010-06-29 14:00:52 DEBATE - The House proceeded with forty minutes of debate on H.R. 5552. Floor H8D000 2 House floor actions 2010-06-29 14:00:51 Considered under suspension of the rules. (consideration: CR H4934-4936) Floor H30000 2 House floor actions 2010-06-29 14:00:50 Mr. Kind moved to suspend the rules and pass the bill, as amended. Floor H30300 2 House floor actions 2010-06-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2010-06-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2010-06-17 Introduced in House IntroReferral 1000 9 Library of Congress K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 N R000570 Rep. Ryan, Paul [R-WI-1] PAUL RYAN R WI 1 2010-06-17 True N000015 Rep. Neal, Richard E. [D-MA-2] RICHARD NEAL D MA E. 2 2010-06-17 True T000038 Rep. Tanner, John S. [D-TN-8] JOHN TANNER D TN 8 2010-06-17 True P000422 Rep. Pomeroy, Earl [D-ND-At Large] EARL POMEROY D ND 0 2010-06-17 True T000460 Rep. Thompson, Mike [D-CA-1] MIKE THOMPSON D CA 1 2010-06-17 True L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2010-06-17 True B001231 Rep. Berkley, Shelley [D-NV-1] SHELLEY BERKLEY D NV 1 2010-06-17 True E000226 Rep. Etheridge, Bob [D-NC-2] BOB ETHERIDGE D NC 2 2010-06-17 True H001041 Rep. Heller, Dean [R-NV-2] Dean Heller R NV 2 2010-06-17 True H000528 Rep. Herger, Wally [R-CA-2] WALLY HERGER R CA 2 2010-06-17 True A000362 Rep. Altmire, Jason [D-PA-4] Jason Altmire D PA 4 2010-06-17 True A000363 Rep. Arcuri, Michael A. [D-NY-24] Michael Arcuri D NY A. 24 2010-06-17 True B000490 Rep. Bishop, Sanford D., Jr. [D-GA-2] SANFORD BISHOP D GA D. 2 2010-06-17 True B001254 Rep. Boren, Dan [D-OK-2] Dan Boren D OK 2 2010-06-17 True B000652 Rep. Boswell, Leonard L. [D-IA-3] LEONARD BOSWELL D IA L. 3 2010-06-17 True B000657 Rep. Boucher, Rick [D-VA-9] RICK BOUCHER D VA 9 2010-06-17 True C001050 Rep. Cardoza, Dennis A. [D-CA-18] Dennis Cardoza D CA A. 18 2010-06-17 True C001065 Rep. Carney, Christopher P. [D-PA-10] Christopher Carney D PA P. 10 2010-06-17 True C001058 Rep. Chandler, Ben [D-KY-6] Ben Chandler D KY 6 2010-06-17 True C001074 Rep. Childers, Travis [D-MS-1] Travis Childers D MS 1 2010-06-17 True C001081 Rep. Critz, Mark S. [D-PA-12] Mark Critz D PA S. 12 2010-06-17 True E000289 Rep. Ellsworth, Brad [D-IN-8] Brad Ellsworth D IN 8 2010-06-17 True G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2010-06-17 True H001046 Rep. Heinrich, Martin [D-NM-1] Martin Heinrich D NM T. 1 2010-06-17 True H001037 Rep. Herseth Sandlin, Stephanie [D-SD-At Large] Stephanie Herseth Sandlin D SD 0 2010-06-17 True H001030 Rep. Hill, Baron P. [D-IN-9] BARON HILL D IN P. 9 2010-06-17 True K000365 Rep. Kagen, Steve [D-WI-8] Steve Kagen D WI 8 2010-06-17 True K000371 Rep. Kratovil, Frank, Jr. [D-MD-1] Frank Kratovil D MD 1 2010-06-17 True L000560 Rep. Larsen, Rick [D-WA-2] RICK LARSEN D WA 2 2010-06-17 True M001142 Rep. Matheson, Jim [D-UT-2] JIM MATHESON D UT 2 2010-06-17 True M001172 Rep. Markey, Betsy [D-CO-4] Betsy Markey D CO 4 2010-06-17 True M001161 Rep. Melancon, Charlie [D-LA-3] Charlie Melancon D LA 3 2010-06-17 True M001175 Rep. Minnick, Walter [D-ID-1] Walter Minnick D ID 1 2010-06-17 True M001178 Rep. Murphy, Scott [D-NY-20] Scott Murphy D NY 20 2010-06-17 True R000568 Rep. Rodriguez, Ciro D. [D-TX-23] CIRO RODRIGUEZ D TX D. 23 2010-06-17 True R000573 Rep. Ross, Mike [D-AR-4] MIKE ROSS D AR 4 2010-06-17 True S001158 Rep. Salazar, John T. [D-CO-3] John Salazar D CO T. 3 2010-06-17 True S001171 Rep. Shuler, Heath [D-NC-11] Heath Shuler D NC 11 2010-06-17 True S000465 Rep. Skelton, Ike [D-MO-4] IKE SKELTON D MO 4 2010-06-17 True S000510 Rep. Smith, Adam [D-WA-9] ADAM SMITH D WA 9 2010-06-17 True S001045 Rep. Stupak, Bart [D-MI-1] BART STUPAK D MI 1 2010-06-17 True W000799 Rep. Walz, Timothy J. [D-MN-1] Timothy Walz D MN J. 1 2010-06-17 True W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2010-06-17 True A000361 Rep. Alexander, Rodney [R-LA-5] Rodney Alexander R LA 5 2010-06-17 True B000208 Rep. Bartlett, Roscoe G. [R-MD-6] ROSCOE BARTLETT R MD G. 6 2010-06-17 True B001243 Rep. Blackburn, Marsha [R-TN-7] Marsha Blackburn R TN 7 2010-06-17 True B000575 Rep. Blunt, Roy [R-MO-7] ROY BLUNT R MO 7 2010-06-17 True B001236 Rep. Boozman, John [R-AR-3] John Boozman R AR 3 2010-06-17 True B001262 Rep. Broun, Paul C. [R-GA-10] Paul Broun R GA C. 10 2010-06-17 True C000556 Rep. Coble, Howard [R-NC-6] HOWARD COBLE R NC 6 2010-06-17 True E000172 Rep. Emerson, Jo Ann [R-MO-8] JO EMERSON R MO ANN 8 2010-06-17 True G000557 Rep. Griffith, Parker [R-AL-5] Parker Griffith R AL 5 2010-06-17 True P000586 Rep. Putnam, Adam H. [R-FL-12] ADAM PUTNAM R FL H. 12 2010-06-17 True Y000033 Rep. Young, Don [R-AK-At Large] DON YOUNG R AK E. 0 2010-06-17 True R000011 Rep. Rahall, Nick J., II [D-WV-3] NICK RAHALL D WV J. 3 2010-06-23 False R000571 Rep. Rehberg, Denny [R-MT-At Large] DENNY REHBERG R MT 0 2010-06-23 False N000183 Rep. Nye, Glenn C. [D-VA-2] Glenn Nye D VA C. 2 2010-06-23 False B001263 Rep. Boccieri, John A. [D-OH-16] John Boccieri D OH A. 16 2010-06-23 False W000801 Rep. Wilson, Charles A. [D-OH-6] Charles Wilson D OH A. 6 2010-06-23 False T000468 Rep. Titus, Dina [D-NV-3] Dina Titus D NV 3 2010-06-23 False M001174 Rep. McMahon, Michael E. [D-NY-13] Michael McMahon D NY E. 13 2010-06-23 False J000255 Rep. Jones, Walter B., Jr. [R-NC-3] WALTER JONES R NC B. 3 2010-06-23 False G000309 Rep. Gordon, Bart [D-TN-6] BART GORDON D TN 6 2010-06-23 False K000368 Rep. Kirkpatrick, Ann [D-AZ-1] Ann Kirkpatrick D AZ 1 2010-06-23 False D000216 Rep. DeLauro, Rosa L. [D-CT-3] ROSA DELAURO D CT 3 2010-06-23 False M001149 Rep. Michaud, Michael H. [D-ME-2] Michael Michaud D ME H. 2 2010-06-23 False M000844 Rep. Mollohan, Alan B. [D-WV-1] ALAN MOLLOHAN D WV B. 1 2010-06-23 False G000558 Rep. Guthrie, Brett [R-KY-2] Brett Guthrie R KY 2 2010-06-23 False S001179 Rep. Schock, Aaron [R-IL-18] Aaron Schock R IL 18 2010-06-23 False B001149 Rep. Burton, Dan [R-IN-5] DAN BURTON R IN 5 2010-06-23 False B001255 Rep. Boustany, Charles W., Jr. [R-LA-7] Charles Boustany R LA W. 7 2010-06-23 False P000265 Rep. Petri, Thomas E. [R-WI-6] TOM PETRI R WI 6 2010-06-23 False C001062 Rep. Conaway, K. Michael [R-TX-11] K. Conaway R TX Michael 11 2010-06-24 False P000258 Rep. Peterson, Collin C. [D-MN-7] COLLIN PETERSON D MN C. 7 2010-06-24 False C001075 Rep. Cassidy, Bill [R-LA-6] Bill Cassidy R LA 6 2010-06-24 False S001154 Rep. Shuster, Bill [R-PA-9] Bill Shuster R PA 9 2010-06-24 False C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2010-06-29 False F000444 Rep. Flake, Jeff [R-AZ-6] JEFF FLAKE R AZ 6 2010-06-29 False K000362 Rep. King, Steve [R-IA-5] Steve King R IA 5 2010-06-29 False H000712 Rep. Holden, Tim [D-PA-17] TIM HOLDEN D PA 17 2010-06-29 False M001144 Rep. Miller, Jeff [R-FL-1] Jeff Miller R FL 1 2010-06-29 False B000420 Rep. Berry, Marion [D-AR-1] MARION BERRY D AR 1 2010-06-29 False D000602 Rep. Davis, Artur [D-AL-7] Artur Davis D AL 7 2010-06-29 False C000059 Rep. Calvert, Ken [R-CA-44] KEN CALVERT R CA 44 2010-06-29 False G000554 Rep. Giffords, Gabrielle [D-AZ-8] Gabrielle Giffords D AZ 8 2010-06-29 False S001176 Rep. Scalise, Steve [R-LA-1] Steve Scalise R LA 1 2010-06-29 False L000569 Rep. Luetkemeyer, Blaine [R-MO-9] Blaine Luetkemeyer R MO 9 2010-06-29 False 2010-06-29T04:00:00Z H.R. 5552, Firearms Excise Tax Improvement Act of 2010 http://www.cbo.gov/publication/21565 <p>Pay-as-you-go estimate for the bill as provided by the House Committee on Ways and Means on June 29, 2010</p> 2010-06-29T04:00:00Z H.R. 5552, Firearms Excise Tax Improvement Act of 2010 https://www.cbo.gov/publication/21565 Pay-as-you-go estimate for the bill as provided by the House Committee on Ways and Means on June 29, 2010 Public Law 111-237 Taxation Budget deficits and national debt Corporate finance and management Crime victims Criminal procedure and sentencing Firearms and explosives Outdoor recreation Sales and excise taxes Tax administration and collection, taxpayers Taxation

00 2010-06-17 Introduced in House 2010-06-28T18:52:41Z Firearms Excise Tax Improvement Act of 2010 - Amends the Internal Revenue Code to require: (1) excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes (i.e., quarterly); and (2) the Secretary of the Treasury to assess and collect, in the same manner as delinquent taxes are assessed and collected, mandatory orders of restitution for victims of crime.

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36 2010-06-29 Passed House amended 2010-07-21T17:44:05Z Firearms Excise Tax Improvement Act of 2010 - Amends the Internal Revenue Code to require: (1) excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes (i.e., quarterly); and (2) the Secretary of the Treasury to assess and collect, in the same manner as delinquent taxes are assessed and collected, mandatory orders of restitution for victims of crime.

Increases by 0.25% in the third quarter of 2015 the estimated tax payments of corporations with assets of not less than $1 billion.

Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

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82 2010-08-05 Passed Senate without amendment 2010-08-23T15:39:26Z (This measure has not been amended since it was passed by the House on June 29, 2010. The summary of that version is repeated here.)

Firearms Excise Tax Improvement Act of 2010 - Amends the Internal Revenue Code to require: (1) excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes (i.e., quarterly); and (2) the Secretary of the Treasury to assess and collect, in the same manner as delinquent taxes are assessed and collected, mandatory orders of restitution for victims of crime.

Increases by 0.25% in the third quarter of 2015 the estimated tax payments of corporations with assets of not less than $1 billion.

Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

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49 2010-08-16 Public Law 2010-08-23T15:39:34Z (This measure has not been amended since it was passed by the House on June 29, 2010. The summary of that version is repeated here.)

Increases by 0.25% in the third quarter of 2015 the estimated tax payments of corporations with assets of not less than $1 billion.

Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

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Firearms Excise Tax Improvement Act of 2010 Display Title Firearms Excise Tax Improvement Act of 2010 Official Title as Introduced To amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers' excise tax on recreational equipment be paid quarterly and to provide for the assessment by the Secretary of the Treasury of certain criminal restitution. Introduced in House IH Short Titles as Introduced Firearms Excise Tax Improvement Act of 2010 Short Titles as Passed House Firearms Excise Tax Improvement Act of 2010 H House Short Titles as Passed Senate Firearms Excise Tax Improvement Act of 2010 S Senate Short Titles as Enacted Firearms Excise Tax Improvement Act of 2010 Enrolled Bill https://www.govinfo.gov/content/pkg/BILLS-111hr5552enr/xml/BILLS-111hr5552enr.xml Placed on Calendar Senate 2010-07-12T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr5552pcs/xml/BILLS-111hr5552pcs.xml Engrossed in House 2010-06-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr5552eh/xml/BILLS-111hr5552eh.xml Introduced in House 2010-06-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111hr5552ih/xml/BILLS-111hr5552ih.xml 2010-08-17T03:59:59Z https://www.govinfo.gov/content/pkg/PLAW-111publ237/xml/PLAW-111publ237.xml Public Law 2010-08-16 Became Public Law No: 111-237. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.