Title I: Wildlife Restoration Fund - Assigns the tax imposed on component parts of ammunition for pistols, revolvers, and other firearms to the Wildlife Restoration Fund for apportionment among the States. (Amends 16 U.S.C. 669c(b))
Title II: Tax on Sale of Firearms Parts and Ammunition Components - Establishes an 11 percent tax, under the Internal Revenue Code, on component parts of ammunition (including but not limited to, cartridge cases, primers, bullets, shot, and powders) for firearms (including pistols and revolvers). (Amends 26 U.S.C. 4181-82)
Introduced in House
Introduced in House
Referred to House Committee on Merchant Marine and Fisheries.
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