[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 816 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 816

  To amend the Internal Revenue Code of 1986 to clarify the exemption 
from the firearms tax for shells and cartridges supplied by a customer 
                             for reloading.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 1993

  Mr. Barrett of Nebraska (for himself and Mr. Thomas of California) 
 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 clarify the exemption 
from the firearms tax for shells and cartridges supplied by a customer 
                             for reloading.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF EXEMPTION FROM FIREARMS TAX FOR RELOADING 
              OF SHELLS AND CARTRIDGES SUPPLIED BY CUSTOMER.

    (a) In General.--Section 4182 of the Internal Revenue Code of 1986 
(relating to exemptions from firearms tax) is amended by adding at the 
end thereof the following new subsection:
    ``(d) Reloading of Customer-Supplied Shells and Cartridges.--No tax 
shall be imposed by section 4181 on the reloading of previously used 
shells and cartridges supplied by a customer if the reloaded shells and 
cartridges returned to the customer--
            ``(1) are previously used shells and cartridges supplied by 
        such customer or any other customer, and
            ``(2) are identical in type and quantity to the shells and 
        cartridges supplied by such customer.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect on the date of the enactment of this Act.

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