[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6352 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 6352

 To transfer a portion of the firearms transfer tax imposed under the 
     Internal Revenue Code of 1986 to the Federal aid to wildlife 
restoration fund and the Conservation of America's Wildlife Trust Fund, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            November 9, 2023

Mr. Moore of Utah (for himself and Mr. Golden of Maine) introduced the 
following bill; which was referred to the Committee on Ways and Means, 
    and in addition to the Committees on the Judiciary, and Natural 
 Resources, 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

_______________________________________________________________________

                                 A BILL


 
 To transfer a portion of the firearms transfer tax imposed under the 
     Internal Revenue Code of 1986 to the Federal aid to wildlife 
restoration fund and the Conservation of America's Wildlife Trust Fund, 
                        and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Stamp Revenue Transfer for 
Wildlife and Recreation Act''.

SEC. 2. CONSERVATION OF AMERICA'S WILDLIFE TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new section:

``SEC. 9512. CONSERVATION OF AMERICA'S WILDLIFE TRUST FUND.

    ``(a) In General.--There is established in the Treasury of the 
United States a trust fund to be known as the `Conservation of 
America's Wildlife Trust Fund' consisting of such amounts as may be 
appropriated or credited to such Trust Fund as provided in this section 
or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the Conservation of America's Wildlife Trust Fund amounts equivalent to 
15 percent of the net revenues received in the Treasury (after the date 
of the enactment of this Act) from the tax imposed under section 5811 
on the transfer of silencers.
    ``(c) Expenditures From Trust Fund.--Amounts in the Conservation of 
America's Wildlife Trust Fund shall be available, as provided in 
appropriations Acts, to the National Firearms Act Division of the 
Bureau of Alcohol, Tobacco, Firearms, and Explosives only for the 
purpose of expediting the processing of applications for transfer and 
registration of silencers described in section 5812(c) and applications 
to make ans register silencers described in the third and fourth 
sentences of section 5822.
    ``(d) Offset of Budgetary Impact.--The Secretary shall transfer 
from the Department of Justice Assets Forfeiture Fund (established 
under section 524(c) of title 28, United States Code) to the general 
fund of the Treasury amounts equivalent to the amounts appropriated to 
the Conservation of America's Wildlife Trust Fund under subsection (b).
    ``(e) Silencer.--For purposes of this section, the term `silencer' 
has the meaning given such term in section 5845(a)(7).
    ``(f) Termination.--Subsection (b) shall not apply with respect to 
the amount of any tax imposed with respect to any transfer after the 
date which is 7 years after the date of the enactment of this Act.''.
    (b) Clerical Amendment.--The table of sections for subchapter A of 
chapter 98 of the Internal Revenue Code of 1986 is amended by adding at 
the end the following new item:

``Sec. 9512. Conservation of America's Wildlife Trust Fund.''.

SEC. 3. EXPEDITING OF CERTAIN FIREARM SILENCER APPLICATIONS.

    (a) Processing of Applications for Transfer of Firearms.--Section 
5812 of the Internal Revenue Code of 1986 is amended by adding at the 
end the following new subsection:
    ``(c) Processing of Applications.--In the case of an application 
for the transfer and registration of a silencer (as defined in section 
5845(a)(7)) that meets the requirements of paragraphs (1) through (5) 
of subsection (a) and that is filed during the 7-year period beginning 
on the date of the enactment of this Act, such application shall be 
deemed to have been approved by the Secretary on the date which is 90 
days after such requirements are met (and such transfer may thereafter 
be made) unless the Secretary (before such date) determines that the 
transfer, receipt, or possession of such silencer would place the 
transferee in violation of law.''.
    (b) Processing of Applications for Making of Firearm Silencers.--
Section 5822 of such Code is amended by adding at the end the 
following: ``In the case of an application to make and register a 
silencer (as defined in section 5845(a)(7)) that meets the requirements 
of subsections (a) through (d) and that is filed during the 7-year 
period beginning on the date of the enactment of this Act, such 
application shall be deemed to have been approved by the Secretary on 
the date which is 90 days after such requirements are met (and such 
silencer may thereafter be made) unless the Secretary (before such 
date) determines that the making or possession of such silencer would 
place the person making such silencer in violation of law.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to applications filed after the date of the enactment of this 
Act.

SEC. 4. FEDERAL AID TO WILDLIFE RESTORATION FUND.

    (a) In General.--Section 3(a) of the Pittman-Robertson Wildlife 
Restoration Act (16 U.S.C. 669b(a)) is amended--
            (1) in paragraph (1), by inserting ``, and an amount equal 
        to 85 percent of all revenues accruing each fiscal year, 
        beginning with the fiscal year 2024 and ending with fiscal year 
        2030, from the tax imposed on the transfer of silencers (as 
        such term is defined in section 5845(a)(7) of such Code) by 
        section 5811 of such Code,'' after ``4181)''; and
            (2) by adding at the end the following:
            ``(3) The Secretary shall transfer from the Department of 
        Justice Assets Forfeiture Fund (as established under section 
        524(c) of title 28, United States Code) to the general fund of 
        the Treasury an amount equal to the amount covered into the 
        fund from the tax imposed by section 5811 of the Internal 
        Revenue Code of 1986, as described in paragraph (1).''.
    (b) Apportionment of Revenues.--
            (1) In general.--Section 4(c)(1) of the Pittman-Robertson 
        Wildlife Restoration Act (16 U.S.C. 669c(c)(1)) is amended to 
        read as follows:
            ``(1) In general.--Subject to paragraph (2), the following 
        shall be apportioned among the States in proportion to the 
        ratio that the population of each State bears to the population 
        of all the States:
                    ``(A) \1/2\ of the revenues accruing to the fund 
                under this Act each fiscal year (beginning with the 
                fiscal year 1975) from any tax imposed on pistols, 
                revolvers, bows, and arrows.
                    ``(B) 15 percent of the amount covered into the 
                fund each fiscal year, beginning with the fiscal year 
                2024 and ending with fiscal year 2030, from the tax 
                imposed by section 5811 of the Internal Revenue Code of 
                1986, as described in section 3(a)(1).''.
            (2) Use of funds.--Section 4(c)(4) of the Pittman-Robertson 
        Wildlife Restoration Act (16 U.S.C. 669c(c)(4)) is amended to 
        read as follows:
            ``(4) Use of funds.--
                    ``(A) In addition to other uses authorized under 
                this Act, amounts apportioned under paragraph (1)(A) 
                may be used for hunter recruitment and recreational 
                shooter recruitment.
                    ``(B) In accordance with section 8(b), amounts 
                apportioned under paragraph (1)(B) shall be used to 
                construct, maintain, expand, or operate public target 
                ranges.''.
    (c) Expenditures for Management of Wildlife Areas and Resources.--
Section 8(b)(1) of the Pittman-Robertson Wildlife Restoration Act (16 
U.S.C. 669g(b)(1)) is amended by striking ``section 4(c)'' and 
inserting ``section 4(c)(1)(A), and shall use the funds apportioned to 
it under section 4(c)(1)(B),''.
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