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HR 5552 111th Congress House

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.

Introduced: June 17, 2010 See on congress.gov
Taxation Budget deficits and national debtCorporate finance and managementCrime victimsCriminal procedure and sentencing
More subjectsShow fewer subjects
Firearms and explosivesOutdoor recreationSales and excise taxesTax administration and collection, taxpayers
 Everywhere this bill has been 18 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 16, 2010
Became Public Law No: 111-237.
Aug 16, 2010
Signed by President.
Aug 10, 2010
Presented to President.
Aug 6, 2010
Message on Senate action sent to the House.
Aug 5, 2010
Cleared for White House.
Aug 5, 2010
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6975)
Aug 5, 2010
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(consideration: CR S6975)
Jul 12, 2010
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 456.
Jun 30, 2010
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Jun 29, 2010
Motion to reconsider laid on the table Agreed to without objection.
Jun 29, 2010
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 412 - 6 (Roll no. 400). (text: CR H4934)
Jun 29, 2010
Considered as unfinished business. (consideration: CR H4943-4944)
Jun 29, 2010
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Jun 29, 2010
DEBATE - The House proceeded with forty minutes of debate on H.R. 5552.
Jun 29, 2010
Considered under suspension of the rules. (consideration: CR H4934-4936)
Jun 29, 2010
Mr. Kind moved to suspend the rules and pass the bill, as amended.
Jun 17, 2010
Referred to the House Committee on Ways and Means.
Jun 17, 2010
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Jun 29, 2010 House · vote #400 On Motion to Suspend the Rules and Pass, as Amended Passed 412–6 See who voted →
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 Latest action August 16, 2010

Became Public Law No: 111-237.

 Plain-English summary Congressional Research Service

(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.

 Related & companion bills 2
 Bill text 5 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"H.R. 5552: Firearms Excise Tax Improvement Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5552/.
Bluebook (legal)
H.R. 5552, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5552/.
Markdown link
[H.R. 5552: Firearms Excise Tax Improvement Act of 2010](https://openamerica.io/bill/111-HR-5552/)
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