[Congressional Record Volume 172, Number 8 (Monday, January 12, 2026)]
[Senate]
[Page S133]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4159. Mr. MURPHY submitted an amendment intended to be proposed by 
him to the bill H.R. 6938, making consolidated appropriations for the 
fiscal year ending September 30, 2026, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:


  increase in transfer and manufacturing taxes for firearms regulated 
                    under the national firearms act

       Sec. __.  (a) Transfer Tax.--Subsection (a) of section 5811 
     of the Internal Revenue Code of 1986, as amended by section 
     70436(a) of Public Law 119-21, is amended to read as follows:
       ``(a) Rate.--There shall be levied, collected, and paid on 
     firearms transferred a tax at the rate of $4,709 for each 
     firearm transferred.''.
       (b) Making Tax.--Section 5821(a) of the Internal Revenue 
     Code of 1986, as amended by section 70436(b) of Public Law 
     119-21, is amended--
       (1) in paragraph (1), by striking ``$200'' and inserting 
     ``$4,709'', and
       (2) in paragraph (2), by striking ``$0'' and inserting 
     ``$55''.
       (c) Conforming Amendment.--Section 4182(a) of the Internal 
     Revenue Code of 1986, as amended by section 70436(c) of 
     Public Law 119-21, is amended by striking the second 
     sentence.
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