Mr. Speaker, I rise in support of H.R. 5552, the Firearms Excise Improvement Tax Act of 2010. I would like to thank Chairman Levin and Congressman Kind for their leadership in bringing this important bill to the floor. H.R. 5552 will amend 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. The bill has the support of Members on both sides of the aisle. The funding will also create jobs for Americans across the country. Mr. Speaker, it must be stated that in a time when firearms are being used to commit heinous crimes against individuals in this country, it is important that we remember to ensure that we use strict measures to ensure that we can track the owners of firearms and requiring such excise taxes is one way to do so. In this Congress, I introduced H.R. 257, The Child Gun Safety and Gun Access Prevention Act of 2009--which would amend the Brady Handgun Violence Prevention Act to: (1) raise the age of handgun eligibility to 21 (currently, 18); and (2) prohibit persons under age 21 from possessing semiautomatic assault weapons or large capacity ammunition feeding devices, with exceptions.…
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