To amend the Internal Revenue Code of 1986 to impose an additional 1,000 percent excise tax on the sale of large capacity ammunition feeding devices and semiautomatic assault weapons, and for other purposes.
Assault Weapons Excise Act
This bill imposes an additional 1000% excise tax on large capacity ammunition feeding devices and semiautomatic assault weapons. It exempts from such additional tax devices and weapons acquired by the United States or by a state or local government.
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