An Exercise in Political Science Fiction
Given the on-ground political realities, here's one possible place to start. The idea for the law as outlined would be to try and approximate/model some level of possible acceptance in Congress and the public generally, with the goal of building responsibility in proportion to the level of the perceived right.
Be it passed in Congress that:
1. Possession of a firearm or ammunition, in whole or in part, will incur an income tax liability to the possessor in the amount of 100 percent of the average equivalent retail value in the year of acquisition or manufacture of the firearm or ammunition. Written documentation of sale or transfer to another, independent possessor will constitute termination of the tax liability and entitle the possessor to 90 percent of any previously paid tax assessment as a one-time credit against future income taxes. Written and videographic documentation of the destruction or otherwise irreversibly rendering incapable of operation of the firearm or ammunition in question will also constitute termination of the tax liability and entitle the possesor to 100 percent of any previously paid tax assessment as a one-time credit against future income taxes. Failure to pay in the year of acquisition/manufacture will result in a fine of not less than 4 times the current year average equivalent retail value. Written documentation by the Federal Government of transfer, storage, and agent possession of firearms or ammunition through the Department of Defense or the Coast Guard will constitute a 100 percent exemption from this assessment. For other Federal agencies, state and local governments, and other entities typically exempt from income taxes, written documentation of transfer, storage, and agent possession of firearms and ammunition will constitute a 90 percent exemption to the liabilities incurred here. Any and all other persons or entities not otherwise listed here are, for the purposes of this law, considered to be the possessor and thus subject to the liabilities and requirement outlined in this act.
1.b Average value here means the average of 10 retail prices as published by independent third parties. Written documentation by the possessor of 10 acquisition year retail prices will constitute the possessor's attestation to the tax assessment value.
1.c Equivalent means here any firearm capable of firing the same caliber and ammunition type(s) as the firearm in possession. Possessor must also account for whether their firearm is new or used when documenting equivalent relevant firearms. In the case of ammunition, equivalent means ammunition types generally accepted as being used with the same type of firearm. Written documentation by the possessor of the methods used to attest to value, type, and source of acquisition will constitute a positive defense of the assessed value.
1.d Short of total destruction, one example of rendering a firearm incapable of operation would be a museum filling the barrel of the firearm with a full-length plug of metal or other material which would be essentially incapable of being drilled clean without otherwise destroying the firearm's barrel.
2. Game Tag Exemption: The Government will issue annual Game Tags, valid January 1 through December 31 of each calendar year, for purchase at the price of 1000 dollars, indexed to inflation. While valid, the Game Tag, in addition to the possession of a valid state hunting license and a yearly continuing hunter's education requirement outlined below, will be accepted as a valid hunting license in all Federal properties where hunting is allowed, subject to local, state, and Federal game seasons, tags, and bag limit restrictions, in lieu of a local or state issued hunting license or tag. For purposes of travel between the possessor's home state and any Federal hunting property and storage, eating, or processing, the Game Tag will constitute a legal transfer of game taken by the hunter. For purposes of travel between the possessor's home state and any Federal hunting property, the Game Tag will constitute legal transport of firearms and ammunition, subject to safe transport conditions outlined below. Upon expiration, the expired Game Tag entitles the purchaser to a one time tax credit against liabilities in Part 1 of this act in the full value of the purchase price of the Game Tag in the year of issue.
2.a For purposes of this section, safe transport of firearms and ammunition means transport in the conditions required by the Government for public airline travel.
2.b For purposes of this section, total annual bag limits will be those used by the hunter's state regulations for those game species for which the state issues regulations, otherwise the bag limit will be that of the state where the game was taken. Written and photographic or videographic documentation by the hunter of the time and location of the hunt where the game animal was taken will be used as the basis for bag limits and legal possession of the game animal during transfer and in the hunter's home.
2.c For purposes of this section, hunters will participate in at least 3 annual hours of continuing hunter's education, documented in written form, covering at least the populations, status, and extent of Federally recognized game animals, generally recognized best hunting practices, and generally recognized best firearm transport and use practices. Documentation of continuing education will be provided by the hunter to the Government at time of purchase of the Game Tag.
