According to this, Rep. Rosa DeLauro (D-Conn.) has "introduced a bill that would give individuals a federal tax credit for surrendering their semiautomatic weapons."
You know what bothers me the most about this? The word "surrender." I'm not going to lie. That word just gets under my skin and makes it crawl.
The “Support Assault Firearms Elimination and Reduction for our Streets Act” would amend the Internal Revenue Code to “allow a credit against tax for surrendering to authorities certain assault weapons.”
Section 25E of the bill reads: In the case of an individual who surrenders a specified assault weapon to the United States or a State or local government (or political subdivision thereof) as part of a Federal, State, or local public safety program to reduce the number of privately owned weapons, on the election of the taxpayer there shall be allowed as a credit against the tax imposed by this chapter an amount equal to $2,000.”
The bill states that the $2,000 tax credit will be allowed for the taxable year in which the weapon is surrendered and that only one credit will be permitted for each taxable year.
And here's some supporting video: