[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1114 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1114

            To modify the definition of ``antique firearm''.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2015

 Mr. Abraham introduced the following bill; which was referred to the 
 Committee on Ways and Means, and in addition to the Committee on the 
 Judiciary, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

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                                 A BILL


 
            To modify the definition of ``antique firearm''.

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

SECTION 1. AMENDMENT TO TITLE 18, UNITED STATES CODE.

    Section 921(a)(16)(A) of title 18, United States Code, is amended 
by striking ``1898'' and inserting ``the calendar year that is 100 
years before the calendar year in which the determination as to whether 
the firearm meets the requirement of this subparagraph is being made''.

SEC. 2. AMENDMENT TO INTERNAL REVENUE CODE OF 1986.

    Subsection (g) of section 5845 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking ``1898'' the first place it appears and 
        inserting ``the calendar year that is 100 years before the 
        calendar year in which the determination as to whether the 
        firearm meets the requirement of this subsection is being 
        made'',
            (2) by striking ``the year 1898'' and inserting ``the 
        calendar year that is 100 years before the calendar year in 
        which such determination is being made'', and
            (3) by striking ``1898,'' and inserting ``the calendar year 
        that is 100 years before the calendar year in which such 
        determination is being made,''.
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