S.Amdt. 4159

SA 4159. Mr. MURPHY submitted an amendment intended to be proposed by
him to the bill H.R. 6938, making consolidated appropriations for the
fiscal year ending September 30, 2026, and for other purposes; which
was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

increase in transfer and manufacturing taxes for firearms regulated
under the national firearms act

Sec. __.  (a) Transfer Tax.--Subsection (a) of section 5811
of the Internal Revenue Code of 1986, as amended by section
70436(a) of Public Law 119-21, 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, as amended by section 70436(b) of Public Law
119-21, 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, as amended by section 70436(c) of
Public Law 119-21, is amended by striking the second
sentence.
______