S 1436 — Why Does the IRS Need Guns Act

Summary

Prohibits the Internal Revenue Service from using federal funds to purchase, receive, or store firearms or ammunition, effective 120 days after enactment
Requires the IRS to transfer any existing firearms and ammunition it owns to the General Services Administration within 120 days
Directs the General Services Administration to sell firearms to licensed dealers and auction ammunition to the public, with proceeds deposited in the Treasury for deficit reduction
Transfers the IRS Criminal Investigation Division to the Department of Justice and gives the Attorney General authority over criminal investigations previously handled by the IRS

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

Sen. Ernst, Joni (R-IA)

Money behind the sponsor

Top reported contributors to Joni Ernst’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

Employer not reported $57,653
CAPITAL GROUP $40,000
SOROBAN CAPITAL $13,200
CAPITAL GROUP COMPANIES $7,500
GOOGLE $6,800

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Joni Ernst → · Outside spending →

Actions (2)

Apr 10, 2025 Read twice and referred to the Committee on Finance. · senate
Apr 10, 2025 Introduced in Senate

Related bills (1)

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Full text

IN THE SENATE OF THE UNITED STATES

April 10, 2025

Ms. Ernst introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To prohibit the Internal Revenue Service from providing firearms and ammunition to its employees, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Why Does the IRS Need Guns Act”.

SEC. 2. DEFINITIONS.

For purposes of this Act:

(1) Ammunition.—The term “ammunition” has the same meaning given such term under section 921(a)(17) of title 18, United States Code.

(2) Commissioner.—The term “Commissioner” means the Commissioner of Internal Revenue.

(3) Firearm.—The term “firearm” has the same meaning given such term under section 921(a)(3) of title 18, United States Code.

SEC. 3. PROHIBITION ON USE OF FUNDS.

(a) In General.—Notwithstanding any other provision of law, none of the funds authorized to be appropriated or otherwise made available for any fiscal year may be obligated or expended by the Commissioner to purchase, receive, or store any firearm or ammunition.

(b) Effective Date.—This section shall take effect on the date which is 120 days after the date of enactment of this Act.

SEC. 4. TRANSFER OF FIREARMS AND AMMUNITION.

Not later than the date which is 120 days after the date of enactment of this Act, the Commissioner shall transfer to the Administrator of General Services—

(1) any firearms owned by, or under the control of, the Internal Revenue Service; and

(2) any ammunition owned by, or under the control of, the Internal Revenue Service.

SEC. 5. SALE OF FIREARMS.

(a) In General.—Not later than the date which is 30 days after the date on which the transfer described in section 4 has been completed, the Administrator of General Services shall—

(1) initiate the sale or auction of any firearms described in paragraph (1) of such section to licensed dealers (as defined in section 921(a)(11) of title 18, United States Code); and

(2) initiate the auction of any ammunition described in paragraph (2) of section 4 to members of the general public.

(b) Proceeds.—Any proceeds from the sale or auction of property described in subsection (a) shall be deposited in the general fund of the Treasury for the sole purpose of deficit reduction.

SEC. 6. ADMINISTRATION OF CRIMINAL INVESTIGATIONS BY ATTORNEY GENERAL.

(a) In General.—With respect to the administration and enforcement of—

(1) any of the criminal provisions of the internal revenue laws,

(2) any other criminal provisions of law relating to internal revenue for the enforcement of which the Secretary of the Treasury, as of the date of enactment of this Act, was responsible, or

(3) any other law for which the Secretary of the Treasury, as of the date of enactment of this Act, delegated investigatory authority to the Internal Revenue Service, such administration and enforcement shall be performed by or under the supervision of the Attorney General.

(b) Performance of Transferred Functions.—The Attorney General may make such provisions as the Attorney General determines appropriate to authorize the performance by any officer, employee, or agency of the Department of Justice of any function transferred to the Attorney General under this section.

(c) Transfer of Authorities, Functions, Personnel, and Assets to the Department of Justice.—Notwithstanding any other provision of law, there are transferred to the Department of Justice the authorities, functions, personnel, and assets of the Criminal Investigation Division of the Internal Revenue Service, which shall be maintained as a distinct entity within the Criminal Division of the Department of Justice, including the related functions of the Secretary of the Treasury.

(d) Effective Date.—This section shall take effect on the date which is 90 days after the date of enactment of this Act. <all>

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