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. Gun Violence Prevention Trust Fund (a) Creation of trust fund (1) In general There is established in the Treasury of the United States a trust fund to be known as the Gun Violence Prevention Trust Fund , consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b). (2) Establishment of accounts There is established in the Gun Violence Prevention Trust Fund each of the following accounts: (A) The Violence Prevention Account. (B) The Gun Violence Research Account. (C) Hate Crimes Data Collection, Prevention, and Enforcement Account. (D) Firearm Forensics Account. (3) Gun Violence Research Subaccounts There is established in the Gun Violence Research Account a Centers for Disease Control and Prevention Subaccount and a National Institutes of Health Subaccount. (b) Transfers to trust fund and accounts There are hereby appropriated to the Gun Violence Prevention Trust Fund amounts equivalent to the taxes received in the Treasury under section 4181(b). Such amounts shall be divided equally among each of the accounts established under subsection (a)(2). Such amounts allocated to the Gun Violence Research Account under the preceding sentence shall be divided equally between the Centers for Disease Control and Prevention Subaccount and the National Institutes of Health Subaccount. (c) Expenditures Amounts in the Gun Violence Prevention Trust Fund shall be available, as provided in appropriation Acts, only as follows: (1) Violence prevention Amounts in the Violence Prevention Account shall be available to the Office of Justice Programs of the Department of Justice to carry out community-based violence intervention and prevention initiatives. (2) Gun violence research (A) Centers for Disease Control and