[Congressional Record Volume 172, Number 105 (Tuesday, June 23, 2026)]
[Senate]
[Pages S3074-S3075]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5922. Mr. MURPHY submitted an amendment intended to be proposed by 
him to the bill S. 4784, to authorize appropriations for fiscal year 
2027 for military activities of the Department of Defense, for military 
construction,

[[Page S3075]]

and for defense activities of the Department of Energy, to prescribe 
military personnel strengths for such fiscal year, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. INCREASE IN TRANSFER AND MANUFACTURING TAXES FOR 
                   FIREARMS REGULATED UNDER THE NATIONAL FIREARMS 
                   ACT.

       (a) Transfer Tax.--Subsection (a) of section 5811 of the 
     Internal Revenue Code of 1986 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 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 is amended by striking the second 
     sentence.
       (d) Effective Date.--The amendments made by this section 
     shall apply to calendar quarters beginning more than 90 days 
     after the date of the enactment of this Act.
                                 ______