(This measure has not been amended since it was passed by the House on June 29, 2010. The summary of that version is repeated here.)
Firearms Excise Tax Improvement Act of 2010 - Amends the Internal Revenue Code to require: (1) excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes (i.e., quarterly); and (2) the Secretary of the Treasury to assess and collect, in the same manner as delinquent taxes are assessed and collected, mandatory orders of restitution for victims of crime.
Increases by 0.25% in the third quarter of 2015 the estimated tax payments of corporations with assets of not less than $1 billion.
Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.
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