H.R. 5552: Firearm Excise Tax Improvement Act

H.R. 5552

Firearm Excise Tax Improvement Act

Rep. Ron Kind

June 29, 2010 (111th Congress, 2nd Session)

Staff Contact

Floor Situation

H.R. 5552 is expected to be considered on Tuesday, June 29, 2010, under suspension of the rules, requiring a two-thirds majority vote for passage.  This legislation was introduced by Rep. Ron Kind (D-WI) on June 17, 2010.

Bill Summary

H.R. 5552 requires that the manufacturers’ excise tax on recreational firearms and ammunition equipment be paid quarterly, rather than every two weeks. 

The bill would allow the payment of the manufacturers’ excise tax on recreational equipment be paid quarterly and to provide for the assessment by the Secretary of the Treasury of certain criminal restitution.

The bill requires the Secretary to assess and collect the amount of restitution for failure to pay any tax imposed in the same manner as if such amount were such tax.  An assessment of the amount of restitution would not be made before all appeals have concluded and the right to make all appeals has expired.


Most manufacturers of sporting goods are required to pay excise taxes quarterly, and the deposits contribute to the Pittman-Robertson conservation fund, which is used to fund wildlife management projects.  Firearms and ammunition manufacturers, however, pay excise taxes every two weeks.


A Congressional Budget Office score for H.R. 5552 was not available as of press time