# 119-s-1436: Why Does the IRS Need Guns Act

119-s-1436, Why Does the IRS Need Guns Act, is a 119th Congress bill sponsored by Sen. Ernst, Joni [R-IA] (R-IA); status introduced (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-1436
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1436
- Congress: 119
- Title: Why Does the IRS Need Guns Act
- Status: introduced
- Introduced: 2025-04-10
- Sponsor: Sen. Ernst, Joni [R-IA] (R-IA)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-12-21

## Summary

**Stops the IRS from acquiring or holding firearms and ammunition.** It would also move the IRS Criminal Investigation unit into the Department of Justice and require sale of those weapons and ammo with proceeds sent to the Treasury. - IRS criminal investigators: The bill would transfer the IRS Criminal Investigation Division to the Department of Justice and maintain it as a distinct entity inside DOJ's Criminal Division. The Attorney General would supervise enforcement and set arrangements for the transferred functions. - IRS leadership and operations: The IRS Commissioner would be prohibited from using funds to procure, receive, or store firearms or ammunition, with that restriction beginning 120 days after enactment. - Dealers, buyers, and federal funds: All firearms and ammunition owned by or under IRS control would be transferred to the General Services Administration. GSA would sell firearms to licensed dealers and auction ammunition to the public, with proceeds deposited into the Treasury general fund for deficit reduction.

## Provisions PRIA read

- Move IRS criminal investigators to DOJ: mixed, medium. If enacted, the Attorney General would take over criminal enforcement of internal revenue laws currently handled by the IRS. This change would take effect 90 days after enactment. If enacted, the bill would move the IRS Criminal Investigation Division's authorities, personnel, and assets into the D…
- IRS must sell its guns and ammo: mixed, low. If enacted, this bill would define “firearm” and “ammunition” using existing U.S. code definitions. If enacted, 120 days after enactment the IRS Commissioner would be barred from using money to buy, receive, or store any firearm or ammunition. If enacted, the IRS would have to transfer all firearms…

## Related bills

- 119-s-4952: Protecting American Taxpayers Act
- 119-s-4378: Protecting American Taxpayers Act
- 119-s-1748: Kids Online Safety Act
- 119-s-3971: Small Business Innovation and Economic Security Act
- 119-s-2355: Patients Deserve Price Tags Act
- 119-s-1922: FIREARM Act

## Sources
- [119-s-1436 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1436)

## Related
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-4378: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4378)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3971: Small Business Innovation and Economic Security Act](https://policyrisk.com/legislation/119-s-3971)
- [119-s-2355: Patients Deserve Price Tags Act](https://policyrisk.com/legislation/119-s-2355)
- [119-s-1922: FIREARM Act](https://policyrisk.com/legislation/119-s-1922)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1436 (as of 2025-12-21).