To amend the Internal Revenue Code of 1986 to allow a credit against
tax for surrendering to authorities certain assault weapons.
In the case of an individual who
surrenders a specified assault weapon to the United States or a
State or local government (or political subdivision thereof) as
part of a Federal, State, or local public safety program to
reduce the number of privately owned weapons, on the election
of the taxpayer there shall be allowed as a credit against the
tax imposed by this chapter an amount equal to $2,000.
``(2) Year credit allowed.--The amount of the credit under
paragraph (1) shall be allowed \1/2\ for the taxable year
during which the assault weapon was so surrendered and \1/2\ in
the next taxable year.
The following rifles or copies or duplicates
thereof:
``(i) AK, AKM, AKS, AK-47, AK-74, ARM,
MAK90, Misr, NHM 90, NHM 91, SA 85, SA 93,
VEPR,
``(ii) AR-10,
``(iii) AR-15, Bushmaster XM15, Armalite
M15, or Olympic Arms PCR,
``(iv) AR70,
``(v) Calico Liberty,
``(vi) Dragunov SVD Sniper Rifle or
Dragunov SVU,
``(vii) Fabrique National FN/FAL, FN/LAR,
or FNC,
``(viii) Hi-Point Carbine,
``(ix) HK-91, HK-93, HK-94, or HK-PSG-1,
``(x) Kel-Tec Sub Rifle,
``(xi) M1 Carbine,
``(xii) Saiga,
``(xiii) SAR-8, SAR-4800,
``(xiv) SKS with detachable magazine,
``(xv) SLG 95,
``(xvi) SLR 95 or 96,
``(xvii) Steyr AUG,
``(xviii) Sturm, Ruger Mini-14,
``(xix) Tavor,
``(xx) Thompson 1927, Thompson M1, or
Thompson 1927 Commando, or
``(xxi) Uzi, Galil and Uzi Sporter, Galil
Sporter, or Galil Sniper Rifle (Galatz).
``(B) The following pistols or copies or duplicates
thereof:
``(i) Calico M-110,
``(ii) MAC-10, MAC-11, or MPA3,
``(iii) Olympic Arms OA,
``(iv) TEC-9, TEC-DC9, TEC-22 Scorpion, or
AB-10, or
``(v) Uzi.
``(C) The following shotguns or copies or
duplicates thereof:
``(i) Armscor 30 BG,
``(ii) SPAS 12 or LAW 12,
``(iii) Striker 12, or
``(iv) Streetsweeper.
``(D) A semiautomatic rifle that has an ability to
accept a detachable magazine, and that has--
``(i) a folding or telescoping stock,
``(ii) a threaded barrel,
``(iii) a pistol grip,
``(iv) a forward grip, or
``(v) a barrel shroud.
``(E)(i) Except as provided in clause (ii), a
semiautomatic rifle that has a fixed magazine with the
capacity to accept more than 10 rounds.
Honestly, $2,000 for a Saiga doesn't sound bad to me, even if it's spread over 2 years as a tax credit.

But GovTracker gives it a 3% chance of surviving committee.

http://www.govtrack.us/congress/bills/113/hr226