[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 173 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 173

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


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                   IN THE SENATE OF THE UNITED STATES

                            January 13, 2015

  Mr. Cassidy introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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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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