RETURN (Repealing Excise Tax on Unalienable Rights Now) our Constitutional Rights Act of 2022 or the RETURN our Constitutional Rights Act of 2022
This bill repeals the excise taxes on firearms and ammunition and on bows and arrows. It also repeals the excise tax on transferring and making firearms under the National Firearm Act.
To amend the Internal Revenue Code of 1986 to repeal certain excise 
          taxes relating to firearms, 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 ``RETURN (Repealing Excise Tax on 
Unalienable Rights Now) our Constitutional Rights Act of 2022'' or the 
``RETURN our Constitutional Rights Act of 2022''.

SEC. 2. REPEAL OF CERTAIN PITTMAN-ROBERTSON EXCISE TAXES.

    (a) Excise Taxes on Firearms and Ammunition Repealed.--
            (1) In general.--Subchapter D of chapter 32 of the Internal 
        Revenue Code of 1986 is amended (after moving the provision 
        referred to in paragraph (2)(A)(ii)) by striking part III (and 
        by striking the item relating to such part from the table of 
        parts for such subchapter).
            (2) Conforming amendments.--
                    (A) Section 5843 is amended--
                            (i) by striking ``Importers'' and inserting 
                        the following:
    ``(a) In General.--Importers'', and
                            (ii) by moving subsection (d) of section 
                        4182 of such Code to the end of such section 
                        5843, by redesignating such subsection as 
                        subsection (b), and by inserting ``With Respect 
                        to Certain Ammunition'' after ``Records'' in 
                        the heading of such subsection.
                    (B) Section 6091(b)(6) of such Code is amended by 
                striking ``section 4181 or''.
                    (C) Section 1111(c)(2) of the Homeland Security Act 
                of 2002 (6 U.S.C. 531(c)(2)) is amended by striking ``, 
                sections 4181 and 4182 of the Internal Revenue Code of 
                1986,''.
                    (D) Section 3(2)(B)(v) of the Toxic Substances 
                Control Act (15 U.S.C. 2602(2)(B)(v)) is amended by 
                striking ``section 4181 of the Internal Revenue Code of 
                1954 (determined without regard to any exemptions from 
                such tax provided by section 4182 or 4221 or any other 
                provision of such Code)'' and inserting ``section 4181 
                of the Internal Revenue Code of 1986 (as in effect 
                before its repeal by the RETURN our Constitutional 
                Rights Act of 2022 and determined without regard to any 
                exemption from tax provided under any provision of such 
                Code)''.
                    (E) Section 3(a)(5)(E) of the Consumer Product 
                Safety Act (15 U.S.C. 2052(a)(5)(E)) is amended by 
                striking ``section 4181 of the Internal Revenue Code of 
                1954 (determined without regard to any exemptions from 
                such tax provided by section 4182 or 4221, or any other 
                provision of such Code)'' and inserting ``section 4181 
                of the Internal Revenue Code of 1986 (as in effect 
                before its repeal by the RETURN our Constitutional 
                Rights Act of 2022 and determined without regard to any 
                exemption from tax provided under any provision of such 
                Code)''.
    (b) Excise Taxes on Bows and Arrows Repealed.--
            (1) In general.--Section 4161 of such Code is amended by 
        striking subsection (b).
            (2) Conforming amendment to properly reformat existing 
        law.--Section 4161 of such Code (as amended by paragraph (1)), 
        is amended by striking subsection (a) and inserting the 
        following:
    ``(a) In General.--There is hereby imposed on the sale of any 
article of sport fishing equipment by the manufacturer, producer, or 
importer a tax equal to 10 percent of the price for which so sold.
    ``(b) Limitation on Tax Imposed on Fishing Rods and Poles.--The tax 
imposed by subsection (a) on any fishing rod or pole shall not exceed 
$10.
    ``(c) 3 Percent Rate of Tax for Electric Outboard Motors.--In the 
case of an electric outboard motor, subsection (a) shall be applied by 
substituting `3 percent' for `10 percent'.
    ``(d) 3 Percent Rate of Tax for Tackle Boxes.--In the case of 
fishing tackle boxes, subsection (a) shall be applied by substituting 
`3 percent' for `10 percent'.
    ``(e) Parts or Accessories Sold in Connection With Taxable Sale.--
In the case of any sale by the manufacturer, producer, or importer of 
any article of sport fishing equipment, such article shall be treated 
as including any parts or accessories of such article sold on or in 
connection therewith or with the sale thereof.''.
    (c) Amendments Related to the Federal Aid to Wildlife Restoration 
Fund.--Section 3(a) of the Pittman-Robertson Wildlife Restoration Act 
(16 U.S.C. 669b(a)) is amended--
            (1) by striking the first 2 sentences of paragraph (1), and
            (2) by amending paragraph (2) to read as follows:
            ``(2) Wildlife conservation and restoration subaccount.--
                    ``(A) Establishment.--There is established in the 
                Federal Aid to Wildlife Restoration Fund a subaccount 
                to be known as the `Wildlife Conservation and 
                Restoration Subaccount' (referred to in this paragraph 
                as the `subaccount').
                    ``(B) Use.--Amounts in the subaccount shall be 
                available without further appropriation, for each 
                fiscal year, for apportionment in accordance with this 
                Act to carry out State Wildlife Conservation and 
                Restoration programs in order to manage fish and 
                wildlife species of greatest conservation need as 
                determined by a State fish and wildlife agency.
                    ``(C) Deposits.--In fiscal year 2023 and each 
                fiscal year thereafter, the Secretary of the Treasury 
                shall transfer to the fund for deposit in the 
                subaccount the lesser of--
                            ``(i) $800,000,000, or
                            ``(ii) the sum of--
                                    ``(I) the amounts deposited in the 
                                Treasury under section 9 of the Outer 
                                Continental Shelf Lands Act (43 U.S.C. 
                                1338) during the preceding fiscal year, 
                                and
                                    ``(II) the amounts deposited in the 
                                Treasury under section 35 of the 
                                Mineral Leasing Act (30 U.S.C. 191), 
                                determined after the withdrawal of 
                                funds to the States under subsection 
                                (a) of that section, during the 
                                preceding fiscal year.''.
    (d) Effective Date.--
            (1) In general.--Except as otherwise provided in this 
        subsection, the amendments made by this section shall apply to 
        sales after the date of the enactment of this Act.
            (2) Wildlife conservation and restoration subaccount.--The 
        amendment made by subsection (c)(2) shall apply to fiscal years 
        after fiscal year 2022.

SEC. 3. REPEAL OF CERTAIN NATIONAL FIREARM ACT TAXES.

    (a) Firearm Transfer Tax Repealed.--Subchapter A of chapter 53 of 
the Internal Revenue Code of 1986 is amended by striking part II.
    (b) Firearm Making Tax Repealed.--Subchapter A of chapter 53 of 
such Code is amended by striking part III.
    (c) Conforming Amendments.--
            (1) Subchapter A of chapter 53 of such Code is amended--
                    (A) by moving sections 5801 and 5802 from part I to 
                immediately after the heading of such subchapter,
                    (B) by striking part I,
                    (C) by striking the table of parts for such 
                subchapter, and
                    (D) by inserting ``Special (Occupational)'' before 
                ``Taxes'' in the heading of such subchapter.
            (2) Section 5846 of such Code is amended by striking 
        ``sections 5801, 5811, and 5821'' and inserting ``section 
        5801''.
            (3) Part II of subchapter B of chapter 53 of such Code is 
        amended by striking sections 5852, 5853, and 5854 (and by 
        striking the items relating to such sections from the table of 
        sections for such part).
            (4)(A) Section 5872 of such Code is amended to read as 
        follows:

``SEC. 5872. LAWS APPLICABLE.

    ``All the provisions of internal revenue laws relating to searches, 
seizures, and forfeitures are extended to and made to apply to the 
persons to whom this chapter applies.''.
            (B) The table of sections for subchapter D of chapter 53 of 
        such Code is amended by striking the item relating to section 
        5872 and inserting the following new item:

``Sec. 5872. Laws applicable.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to firearms transferred or made (as the case may be) after the 
date of the enactment of this Act.

SEC. 4. RULE OF CONSTRUCTION.

    None of the amendments made by this Act shall be construed to place 
any firearms sold, transferred, manufactured, or imported by persons 
engaged in business regulated under chapter 53 of the Internal Revenue 
Code of 1986 (the National Firearms Act) under the jurisdiction of the 
Consumer Product Safety Commission.
                                 <all>
RETURN our Constitutional Rights Act of 2022
To amend the Internal Revenue Code of 1986 to repeal certain excise taxes relating to firearms, and for other purposes.
RETURN (Repealing Excise Tax on Unalienable Rights Now) our Constitutional Rights Act of 2022
RETURN our Constitutional Rights Act of 2022
Rep. Clyde, Andrew S.