H.R. 2552

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to repeal the firearm transfer tax, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · April 1, 2025 · Sponsor: Mrs. Hinson · Committee: Committee on Ways and Means

Table of contents

• SEC. 1. Short title
• SEC. 2. Repeal of certain taxes relating to firearms
• SEC. 3. Rule of construction

SEC. 1. Short title

This Act may be cited as the or the "Repealing Illegal Freedom and Liberty Excises Act" or "RIFLE Act".

SEC. 2. Repeal of certain taxes relating to firearms

(a) Firearm transfer tax repealed

of the Internal Revenue Code of 1986 is hereby repealed. (Section 5811)

(b) Conforming amendments

(1) Section 4182(a) of such Code is amended by striking "on which the tax provided by section 5811 has been paid" and inserting "Repealing Illegal Freedom and Liberty Excises Act" .

(2) Section 5846 of such Code is amended by striking .

(3) Section 5852 of such Code is amended by striking each place it appears and inserting "Repealing Illegal Freedom and Liberty Excises Act" .

(4) Section 5853 of such Code is amended by striking "section 5811" and inserting "Repealing Illegal Freedom and Liberty Excises Act" .

(5) Section 5854 of such Code is amended by striking "section 5811" and inserting "Repealing Illegal Freedom and Liberty Excises Act" .

(c) Effective date

The amendments made by this section shall apply to transfers after the date of the enactment of this Act.

SEC. 3. Rule of construction

Nothing in this Act shall be construed to place any firearms regulated under of the Internal Revenue Code of 1986 (the National Firearms Act) under the jurisdiction of the United States Consumer Product Safety Commission. (Chapter 53)