[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 492 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 492

 To impose a tax and import controls on bullets expressly designed to 
         penetrate law enforcement personnel bulletproof vests.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 11, 1995

  Mr. Stark introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To impose a tax and import controls on bullets expressly designed to 
         penetrate law enforcement personnel bulletproof vests.

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

SECTION 1. AMEND 26 U.S.C. 5821 AND 5844.

    Amend 26 U.S.C. 5821 and 5844 to insert after the word ``firearm'' 
each place it occurs the phrase ``and ammunition designed to penetrate 
bulletproof vests''.

SEC. 2. DEFINITIONS.

    Amend 26 U.S.C. 5845 as follows:
            ``(n) Ammunition designed to penetrate bulletproof vests.--
        The term `ammunition designed to penetrate bulletproof vests' 
        is ammunition, of any design or material, which the Secretary 
        determines is expressly manufac-turered or advertised to 
        penetrate normal quality bulletproof vests worn by law 
        enforcement personnel.''.

SEC. 3. EFFECTIVE DATE.

    The tax imposed by this Act is effective Janaury 11, 1995.
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