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Referenced Laws
Section 5811
Chapter 53
Section 1
1. Short title This Act may be cited as the Repealing Illegal Freedom and Liberty Excises Act or the RIFLE Act.
Section 2
2. Repeal of certain taxes relating to firearms Section 5811 of the Internal Revenue Code of 1986 is hereby repealed. Section 4182(a) of such Code is amended by striking on which the tax provided by section 5811 has been paid and inserting with respect to which the tax provided by section 5811 (as in effect immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act) would have applied but for its repeal. Section 5846 of such Code is amended by striking , 5811,. Section 5852 of such Code is amended by striking section 5811 each place it appears and inserting section 5811 (as in effect immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act). Section 5853 of such Code is amended by striking section 5811 and inserting section 5811 (as in effect immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act). Section 5854 of such Code is amended by striking section 5811 and inserting section 5811 (as in effect immediately before the enactment of the Repealing Illegal Freedom and Liberty Excises Act). The amendments made by this section shall apply to transfers after the date of the enactment of this Act.
Section 3
3. Rule of construction Nothing in this Act shall be construed to place any firearms regulated under Chapter 53 of the Internal Revenue Code of 1986 (the National Firearms Act) under the jurisdiction of the United States Consumer Product Safety Commission.