S 1436
Why Does the IRS Need Guns Act
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Bill overview
This bill prohibits the Internal Revenue Service (IRS) from purchasing, receiving, or storing firearms and ammunition. It requires the IRS to transfer any existing firearms and ammunition to the General Services Administration, which will then sell them to licensed dealers and the public. Proceeds from these sales will go to deficit reduction. Furthermore, the bill transfers the administration of criminal investigations related to internal revenue laws to the Attorney General, along with associated personnel and assets, placing them within the Department of Justice.
Key provisions
- Prohibits the IRS from acquiring firearms or ammunition.
- Requires the transfer of existing IRS firearms and ammunition to the General Services Administration.
- Directs the General Services Administration to sell transferred firearms and ammunition.
- Specifies that proceeds from sales should be deposited into the Treasury’s general fund for deficit reduction.
- Transfers criminal investigation authority related to internal revenue laws from the IRS to the Attorney General.
- Transfers the Criminal Investigation Division of the IRS to the Department of Justice.
- Establishes effective dates for various provisions of the bill.
Who is affected
- Internal Revenue Service (IRS)
- Department of Justice
- General Services Administration
- Licensed firearms dealers
- The public
Notable changes
- Shifts criminal tax investigation authority from the IRS to the Attorney General.
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119th CONGRESS — 1st Session
S. 1436
IN THE SENATE OF THE UNITED STATES
A BILL
To prohibit the Internal Revenue Service from providing firearms and ammunition to its employees, and for other purposes.
This Act may be cited as the Why Does the IRS Need Guns Act
.
For purposes of this Act:
The term ammunition has the same meaning given such term under section 921(a)(17) of title 18, United States Code.
The term Commissioner means the Commissioner of Internal Revenue.
The term firearm has the same meaning given such term under section 921(a)(3) of title 18, United States Code.
This section shall take effect on the date which is 120 days after the date of enactment of this Act.
Not later than the date which is 120 days after the date of enactment of this Act, the Commissioner shall transfer to the Administrator of General Services—
any firearms owned by, or under the control of, the Internal Revenue Service; and
any ammunition owned by, or under the control of, the Internal Revenue Service.
Not later than the date which is 30 days after the date on which the transfer described in section 4 has been completed, the Administrator of General Services shall—
initiate the sale or auction of any firearms described in paragraph (1) of such section to licensed dealers (as defined in section 921(a)(11) of title 18, United States Code); and
initiate the auction of any ammunition described in paragraph (2) of section 4 to members of the general public.
Any proceeds from the sale or auction of property described in subsection (a) shall be deposited in the general fund of the Treasury for the sole purpose of deficit reduction.
With respect to the administration and enforcement of—
such administration and enforcement shall be performed by or under the supervision of the Attorney General.
The Attorney General may make such provisions as the Attorney General determines appropriate to authorize the performance by any officer, employee, or agency of the Department of Justice of any function transferred to the Attorney General under this section.
Notwithstanding any other provision of law, there are transferred to the Department of Justice the authorities, functions, personnel, and assets of the Criminal Investigation Division of the Internal Revenue Service, which shall be maintained as a distinct entity within the Criminal Division of the Department of Justice, including the related functions of the Secretary of the Treasury.
This section shall take effect on the date which is 90 days after the date of enactment of this Act.