HR 492 IH
          104th CONGRESS
          1st Session
          To impose a tax and import controls on bullets expressly designed 
          to penetrate law enforcement personnel bulletproof vests.
                             IN THE HOUSE OF REPRESENTATIVES
                                    January 11, 1995
          Mr. Stark introduced the following bill; which was referred to the
              Committee on Ways and Means
                                         A BILL
          To impose a tax and import controls on bullets expressly designed 
          to penetrate law enforcement personnel bulletproof vests.
            Be it enacted by the Senate and House of Representatives of the
          United States of America in Congress assembled,
          SECTION 1. AMEND 26 U.S.C. 5821 AND 5844.
            Amend 26 U.S.C. 5821 and 5844 to insert after the word `firearm'
          each place it occurs the phrase `and ammunition designed to
          penetrate bulletproof vests'.
          SEC. 2. DEFINITIONS.
            Amend 26 U.S.C. 5845 as follows:
                `(n) Ammunition designed to penetrate bulletproof vests: The
              term `ammunition designed to penetrate bulletproof vests' is
              ammunition, of any design or material, which the Secretary
              determines is expressly manufac-turered or advertised to
              penetrate normal quality bulletproof vests worn by law
              enforcement personnel.'.
          SEC. 3. EFFECTIVE DATE.
            The tax imposed by this Act is effective Janaury 11, 1995.