Bill Summary
The "Why Does the IRS Need Guns Act" aims to prohibit the Internal Revenue Service (IRS) from acquiring or maintaining firearms and ammunition for its employees. Key provisions of the bill include:
1. **Funding Prohibition**: It restricts the IRS from using any federal funds to purchase, receive, or store firearms and ammunition.
2. **Transfer of Assets**: The IRS is required to transfer any existing firearms and ammunition to the General Services Administration within 120 days of the bill's enactment.
3. **Sale of Firearms and Ammunition**: The General Services Administration must sell or auction the transferred firearms to licensed dealers and auction the ammunition to the general public, with proceeds going to the Treasury for deficit reduction.
4. **Reassignment of Criminal Investigations**: The bill shifts the responsibility for administering and enforcing internal revenue criminal laws from the IRS to the Attorney General and the Department of Justice, effectively transferring related personnel and functions to ensure that criminal investigations are conducted by law enforcement personnel.
Overall, this legislation reflects a shift in how federal tax enforcement is managed, emphasizing oversight and limiting the IRS's ability to carry weapons.
Possible Impacts
The proposed legislation, known as the "Why Does the IRS Need Guns Act," could affect people in several ways:
1. **Reduction in Armed IRS Presence**: The prohibition on the IRS providing firearms and ammunition to its employees could lead to a perception of reduced intimidation or fear among the general public regarding IRS agents. This may encourage more individuals to engage openly with the IRS for tax matters, knowing that agents will not be armed.
2. **Impact on IRS Criminal Investigations**: The transfer of the IRS's criminal investigation functions to the Department of Justice means that criminal tax investigations will be managed under the Attorney General's authority. This could result in changes in how investigations are conducted, potentially affecting the speed, efficiency, and focus of criminal tax enforcement. Taxpayers could see differences in how cases are prosecuted, possibly leading to either more stringent enforcement or a shift in priorities.
3. **Financial Implications**: The sale of firearms and ammunition owned by the IRS could generate funds for the Treasury, which are earmarked for deficit reduction. This could indirectly affect taxpayers by potentially influencing federal budget decisions or funding for other government services, depending on how the generated revenue is utilized.
Each of these impacts touches on broader concerns about government authority, taxpayer interactions, and fiscal policy.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2915 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2915
To prohibit the Internal Revenue Service from providing firearms and
ammunition to its employees, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 14, 2025
Mr. Moore of Alabama (for himself, Ms. Hageman, Mr. Higgins of
Louisiana, and Mrs. Miller of Illinois) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committee on the Judiciary, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To prohibit the Internal Revenue Service from providing firearms and
ammunition to its employees, 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 ``Why Does the IRS Need Guns Act''.
SEC. 2. DEFINITIONS.
For purposes of this Act:
(1) Ammunition.--The term ``ammunition'' has the same
meaning given such term under section 921(a)(17) of title 18,
United States Code.
(2) Commissioner.--The term ``Commissioner'' means the
Commissioner of Internal Revenue.
(3) Firearm.--The term ``firearm'' has the same meaning
given such term under section 921(a)(3) of title 18, United
States Code.
SEC. 3. PROHIBITION ON USE OF FUNDS.
(a) In General.--Notwithstanding any other provision of law, none
of the funds authorized to be appropriated or otherwise made available
for any fiscal year may be obligated or expended by the Commissioner to
purchase, receive, or store any firearm or ammunition.
(b) Effective Date.--This section shall take effect on the date
which is 120 days after the date of enactment of this Act.
SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION.
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--
(1) any firearms owned by, or under the control of, the
Internal Revenue Service; and
(2) any ammunition owned by, or under the control of, the
Internal Revenue Service.
SEC. 5. SALE OF FIREARMS.
(a) In General.--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--
(1) 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
(2) initiate the auction of any ammunition described in
paragraph (2) of section 4 to members of the general public.
(b) Proceeds.--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.
SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS BY ATTORNEY GENERAL.
(a) In General.--With respect to the administration and enforcement
of--
(1) any of the criminal provisions of the internal revenue
laws,
(2) any other criminal provisions of law relating to
internal revenue for the enforcement of which the Secretary of
the Treasury, as of the date of enactment of this Act, was
responsible, or
(3) any other law for which the Secretary of the Treasury,
as of the date of enactment of this Act, delegated
investigatory authority to the Internal Revenue Service,
such administration and enforcement shall be performed by or under the
supervision of the Attorney General.
(b) Performance of Transferred Functions.--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.
(c) Transfer of Authorities, Functions, Personnel, and Assets to
the Department of Justice.--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.
(d) Effective Date.--This section shall take effect on the date
which is 90 days after the date of enactment of this Act.
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