1. Short title This Act may be cited as the Gun Violence Prevention and Safe Communities Act of 2023 . 2. Increase in excise tax on sale of firearms, etc (a) In general Section 4181 of the Internal Revenue Code of 1986 is amended— (1) by striking There and inserting the following: (a) In general There , and (2) by adding at the end the following new subsection: (b) Increased tax To fund gun violence prevention programs (1) In general Each rate of tax imposed under subsection (a) is hereby increased by 0.5 percentage points. (2) Application of tax to frames and receivers (A) In general Any frame or receiver of a firearm shall be subject to tax under subsection (a) (after taking into account paragraph (1)) in the same manner as a firearm which is neither a pistol nor a revolver. (B) Special rule for split or modular frames and receivers In the case of any split or modular frame or receiver, if any module of such frame or receiver is sold separately, such module shall be treated as a frame or receiver if (and only if) such module is required to be marked and serialized by the Attorney General. (C) Prevention of double taxation Subparagraph (A) shall not apply to any frame or receiver if the manufacturer, producer, or importer thereof demonstrates to the satisfaction of the Secretary that such frame or receiver will be used in the manufacture or production of a firearm to which the tax imposed by this section applies. . (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 firearm, pistol, revolver, frame or receiver for a firearm, shell, or cartridge 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 article. . (c) Gun Violence Prevention Trust Fund (1) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512.