Firearms Excise Tax Improvement Act of 2010
Official title: To amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers' excise tax on recreational equipment be paid quarterly and to prov… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to require that 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.
More subjectsShow fewer subjects
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Jun 29, 2010 | House · vote #400 | On Motion to Suspend the Rules and Pass, as Amended | Passed | 412–6 | See who voted → |
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Became Public Law No: 111-237.
(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.
- Engrossed in House Formatted Text PDF Formatted XML
- Enrolled Bill Formatted Text PDF Formatted XML
- Introduced in House Formatted Text PDF Formatted XML
- Placed on Calendar Senate Formatted Text PDF Formatted XML
- Public Law Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 5552: Firearms Excise Tax Improvement Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5552/
"H.R. 5552: Firearms Excise Tax Improvement Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5552/.
H.R. 5552, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5552/.
[H.R. 5552: Firearms Excise Tax Improvement Act of 2010](https://openamerica.io/bill/111-HR-5552/)