1. Short title This Act may be cited as the Gun Violence Prevention and Safe Communities Act of 2018 . 2. Increase in excise taxes relating to firearms (a) In general Section 4181 of the Internal Revenue Code of 1986 is amended to read as follows: 4181. Imposition of tax There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: (1) Articles taxable at 20 percent: (A) Pistols. (B) Revolvers. (C) Firearms (other than pistols and revolvers). (D) Any lower frame or receiver for a firearm, whether for a semiautomatic pistol, rifle, or shotgun that is designed to accommodate interchangeable upper receivers. (2) Articles taxable at 50 percent: Shells and cartridges. . (b) Exemption for United States Subsection (b) of section 4182 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Sales to United States No firearms, pistols, revolvers, lower frame or receiver for a firearm, shells, and cartridges purchased with funds appropriated for any department, agency, or instrumentality of the United States shall be subject to any tax imposed on the sale or transfer of such articles. . (c) Availability of funds from increased taxes (1) Allocation Amounts in the general fund of the Treasury by reason of section 3(a) of the Pittman-Robertson Wildlife Restoration Act (as amended by paragraph (2) of this subsection) are hereby appropriated and shall be available, as follows: (A) Thirty-five percent of such amounts shall be available for community-oriented policing services grants for the hiring and rehiring of additional career law enforcement officers under section 1701(b) of title I of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796dd(b) ). States using funds for school resource officers shall include training, protections, and monitoring to ensure that school resource officers are used to improve school safety and climate, and promote positive reform in student