[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 443 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                 S. 443

            To modify the definition of an antique firearm.


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                   IN THE SENATE OF THE UNITED STATES

                           February 12, 2019

  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 an 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 to read as follows:
    ``(g) Antique Firearm.--
            ``(1) In general.--The term `antique firearm' means--
                    ``(A) any firearm manufactured in or before the 
                applicable year (including any matchlock, flintlock, 
                percussion cap, or similar type of ignition system or 
                replica thereof, whether actually manufactured before 
                or after the applicable year), and
                    ``(B) any firearm using fixed ammunition 
                manufactured in or before the applicable year, for 
                which ammunition is no longer manufactured in the 
                United States and is not readily available in the 
                ordinary channels of commercial trade.
            ``(2) Applicable year.--For purposes of paragraph (1), the 
        term `applicable year' means the calendar year that is 100 
        years before the calendar year in which the determination as to 
        whether the firearm meets the requirements of such paragraph is 
        being made.''.
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