# 119-s-1224: RIFLE Act

119-s-1224, RIFLE Act, is a 119th Congress bill sponsored by Sen. Cotton, Tom [R-AR] (R-AR); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1224
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1224
- Congress: 119
- Title: RIFLE Act
- Status: introduced
- Introduced: 2025-04-01
- Sponsor: Sen. Cotton, Tom [R-AR] (R-AR)
- Cosponsors: 14
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Repeals the federal firearm transfer tax (Internal Revenue Code section 5811).** The bill would remove that tax for transfers after enactment, add transitional language so related tax-code references still work, and preserve that National Firearms Act items stay outside Consumer Product Safety Commission oversight. - Gun buyers and sellers: Would no longer owe the federal transfer tax on firearm transfers occurring after enactment. - Tax code users and practitioners: Would update five Internal Revenue Code provisions with transitional language so cross-references continue to function without the tax. - Regulators and regulated parties: Clarifies that firearms governed by Chapter 53 of the tax code (the National Firearms Act) would remain outside the Consumer Product Safety Commission’s jurisdiction.

## Cosponsors (14)

- Sen. Hoeven, John [R-ND] (R-ND), 2025-04-01T00:00:00.000Z
- Sen. Daines, Steve [R-MT] (R-MT), 2025-04-01T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-04-01T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-04-01T00:00:00.000Z
- Sen. Scott, Rick [R-FL] (R-FL), 2025-04-01T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-04-01T00:00:00.000Z
- Sen. Ricketts, Pete [R-NE] (R-NE), 2025-04-01T00:00:00.000Z
- Sen. Fischer, Deb [R-NE] (R-NE), 2025-04-01T00:00:00.000Z
- Sen. Cruz, Ted [R-TX] (R-TX), 2025-04-01T00:00:00.000Z
- Sen. Moreno, Bernie [R-OH] (R-OH), 2025-04-01T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2025-04-01T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-04-01T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2026-03-18T00:00:00.000Z
- Sen. Barrasso, John [R-WY] (R-WY), 2026-03-19T00:00:00.000Z

## Provisions PRIA read

- No federal firearm transfer tax: benefit, low. If enacted, you would not have to pay the federal firearm transfer tax for transfers after enactment. This would lower out-of-pocket costs for individual buyers, sellers, and dealers for covered transfers after the date of enactment.
- Tax code cross-reference updates: benefit, low. If enacted, the bill would update several Internal Revenue Code cross-references so tax rules still work after repeal of the transfer tax. The edits apply to transfers after enactment and affect the listed IRC provisions to avoid administrative gaps.
- NFA firearms excluded from CPSC: mixed, low. If enacted, the bill would say nothing in it should be read to place firearms regulated by the National Firearms Act under Consumer Product Safety Commission jurisdiction. This preserves the current exclusion for NFA items and takes effect on enactment.

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-3752: SAVE America Act
- 119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026
- 119-s-401: Fair Access to Banking Act
- 119-s-587: Death Tax Repeal Act of 2025
- 119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025

## Sources
- [119-s-1224 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1224)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-3752: SAVE America Act](https://policyrisk.com/legislation/119-s-3752)
- [119-s-5025: Lindsey O. Graham Sanctioning Russia Act of 2026](https://policyrisk.com/legislation/119-s-5025)
- [119-s-401: Fair Access to Banking Act](https://policyrisk.com/legislation/119-s-401)
- [119-s-587: Death Tax Repeal Act of 2025](https://policyrisk.com/legislation/119-s-587)
- [119-s-186: No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of…](https://policyrisk.com/legislation/119-s-186)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1224 (as of 2026-04-21).