years ending after the date of the enactment of this Act. 202. Teacher Victims’ Family fund (a) Establishment Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following: 9512. Teacher Victims’ Family Trust Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the Teacher Victims’ Family Trust Fund (referred to in this section as the Trust Fund ), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b) and any amounts as are or may be appropriated, transferred, or credited to such Trust Fund under any other provisions of law. (b) Transfers to Trust Fund There is hereby appropriated to the Trust Fund an amount equivalent to the increase in revenues received in the Treasury by reason of the increase in tax imposed under section 4181 by the Teacher Victims’ Family Assistance Act of 2019 . (c) Distribution of amounts in Trust Fund Amounts in the Trust Fund shall be available, as provided in appropriation Acts, to carry out title I of the Teacher Victims’ Family Assistance Act of 2019 . . (b) Increase in excise tax on ammunition Section 4181 of such Code is amended— (1) by striking Shells, and cartridges. , and (2) by adding at the end the following: Articles taxable at 13 percent— Shells, and cartridges. . (c) Conforming amendments (1) Subsection (a) of section 3 of the Pittman-Robertson Wildlife Restoration Act ( 16 U.S.C. 669b ) is amended by adding at the end the following new paragraph: (3) Paragraph (1) shall not apply to so much of the revenues accruing under section 4181 of the Internal Revenue Code of 1986 as are attributable to the increase in tax imposed under section 4181 by the Teacher Victims’ Family Assistance Act of 2019 . . (2) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following: Sec. 9512. Teacher Victims’ Family Trust Fund. . (d) Effective date (1) Except as