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HR 3771 103th Congress House

Gun Exchange Tax Incentive Act of 1994

Official title: To amend the Internal Revenue Code of 1986 to provide tax incentives for businesses participating in gun exchange programs, and for other purposes.

Introduced: April 14, 1994 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
Taxation Business and social problemsCharitable contributionsCommerceCrime and Law Enforcement
More subjectsShow fewer subjects
FirearmsFirearms controlGovernment Operations and PoliticsGovernment and businessGovernment paperworkIncome taxTax deductions
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 4, 1994
Referred to the Subcommittee on Crime and Criminal Justice.
Feb 2, 1994
Referred to the House Committee on Ways and Means.
Feb 2, 1994
Referred to the House Committee on Judiciary.
Feb 2, 1994
Introduced in House
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 Latest action March 4, 1994

Referred to the Subcommittee on Crime and Criminal Justice.

 Plain-English summary Congressional Research Service

Gun Exchange Tax Incentive Act of 1994 - Amends the Internal Revenue Code to allow an itemized tax deduction for charitable contributions of property under qualified gun exchange programs.

Directs the Attorney General to develop a written model program for business-sponsored gun exchange programs.

 Related & companion bills 1
  • S 1840 Identical bill Gun Exchange Tax Incentive Act of 1994
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 2
All 2 Democratic 2
D
Norton, Eleanor Holmes
District of Columbia · May 26, 1994
 D
Bishop, Sanford D.
Georgia · Apr 14, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3771: Gun Exchange Tax Incentive Act of 1994. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-3771/
MLA
"H.R. 3771: Gun Exchange Tax Incentive Act of 1994." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-3771/.
Bluebook (legal)
H.R. 3771, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-3771/.
Markdown link
[H.R. 3771: Gun Exchange Tax Incentive Act of 1994](https://openamerica.io/bill/103-HR-3771/)
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