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[DOCID: f:s505is.txt]
107th CONGRESS
1st Session
S. 505
To amend the Internal Revenue Code of 1986 to regulate certain 50
caliber sniper weapons in the same manner as machine guns and other
firearms and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 9, 2001
Mrs. Feinstein (for herself, Mr. Schumer, and Mr. Kennedy) introduced
the following bill; which was read twice and referred to the Committee
on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to regulate certain 50
caliber sniper weapons in the same manner as machine guns and other
firearms and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Military Sniper Weapon Regulation
Act of 2001''.
SEC. 2. FINDINGS.
The Congress finds that--
(1) certain firearms originally designed and built for use
as long-range 50 caliber military sniper weapons are
increasingly sold in the domestic civilian market;
(2) the intended use of these long-range firearms, and an
increasing number of models derived directly from them, is the
taking of human life and the destruction of materiel, including
armored vehicles and such components of the national critical
infrastructure as radars and microwave transmission devices;
(3) these firearms are neither designed nor used in any
significant number for legitimate sporting or hunting purposes
and are clearly distinguishable from rifles intended for
sporting and hunting use;
(4) extraordinarily destructive ammunition for these
weapons, including armor-piercing and armor-piercing incendiary
ammunition, is freely sold in interstate commerce; and
(5) the virtually unrestricted availability of these
firearms and ammunition, given the uses intended in their
design and manufacture, present a serious and substantial
threat to the national security.
SEC. 3. COVERAGE OF 50 CALIBER SNIPER WEAPONS UNDER NATIONAL FIREARMS
ACT.
(a) In General.--Section 5845(a) of the Internal Revenue Code of
1986 (defining firearm) is amended by striking ``(6) a machine gun; (7)
any silencer (as defined in section 921 of title 18, United States
Code); and (8) a destructive device.'' and inserting ``(6) a 50 caliber
sniper weapon; (7) a machine gun; (8) any silencer (as defined in
section 921 of title 18, United States Code); and (9) a destructive
device.''
(b) 50 Caliber Sniper Weapon.--
(1) In general.--Section 5845 of the Internal Revenue Code
of 1986 is amended by redesignating subsections (d) through (m)
as subsections (e) through (n), respectively, and by inserting
after subsection (c) the following new subsection:
``(d) 50 Caliber Sniper Weapon.--The term `50 caliber sniper
weapon' means a rifle capable of firing a center-fire cartridge in 50
caliber, .50 BMG caliber, any other variant of 50 caliber, or any
metric equivalent of such calibers.''
(2) Modification to definition of rifle.--Subsection (c) of
section 5845 of such Code is amended by inserting ``or from a
bipod or other support'' after ``shoulder''.
(3) Conforming amendment.--Section 5811(a) of such Code is
amended by striking ``section 5845(e)'' and inserting ``section
5845(f)''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
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