What does Preamble of RIFLE Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The stated purpose is to repeal the firearm transfer tax. The bill was introduced in the Senate on April 1, 2025.

What does SHORT TITLE. of RIFLE Act do?

This bill is formally titled the ``Repealing Illegal Freedom and Liberty Excises Act'' or the ``RIFLE Act''.

What does REPEAL OF CERTAIN TAXES RELATING TO FIREARMS. of RIFLE Act do?

This section repeals Section 5811 of the Internal Revenue Code of 1986, which relates to firearms. Section 4182(a) of the Internal Revenue Code is amended to reference the state of section 5811 immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act. Sections 5846, 5852, 5853, and 5854 of the Internal Revenue Code are amended to similarly reference the state of section 5811 immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act. The amendments made by this section apply to transfers after the date of enactment of this Act.

What does RULE OF CONSTRUCTION. of RIFLE Act do?

This section establishes a rule of construction for the Act. It clarifies that firearms regulated under Chapter 53 of the Internal Revenue Code of 1986 (the National Firearms Act) are not subject to the jurisdiction of the United States Consumer Product Safety Commission.

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RIFLE Act

Last updated: 4/1/2025 · Introduced: 4/1/2025

Author: Tom Cotton (R-AR)

TL;DR (AI)

This bill repeals the federal firearm transfer tax outlined in Section 5811 of the Internal Revenue Code.
Related sections (4182(a), 5846, 5852, 5853, and 5854) of the Internal Revenue Code are amended to reflect the repeal.
The bill clarifies that firearms regulated under the National Firearms Act are not subject to the jurisdiction of the Consumer Product Safety Commission.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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