; and (3) in the matter following subparagraph (H) (as redesignated by paragraph (2)), by striking described in subparagraph (E) of this paragraph or . (b) Removing prohibition of rulemaking authority Subsection (e) of section 3 of the Consumer Product Safety Commission Improvements Act of 1976 ( 15 U.S.C. 2080 note) is repealed. 803. 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 30 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) Effective date The amendments made by this section shall apply with respect to sales made during any fiscal year beginning after the date of enactment of this Act. (d) Use of increased taxes (1) Use for gun violence prevention and research An amount equal to 39 percent of revenues accruing from any tax imposed on shells and cartridges by section 4181 of the Internal Revenue Code of 1986, shall, subject to the exemptions in section 4182 of such Code, be covered into the Community Violence Intervention Fund in the Treasury (hereinafter referred to as the Fund ) and is authorized