Forfeiture of proceeds from machine gun violations

Section 5872 of the Internal Revenue Code of 1986 is amended— (1) in subsection (a), by inserting, and any proceeds derived from the illegal trafficking of a machine gun, after provisions of this chapter; and (2) by adding at the end the following: (c) Illegal trafficking of a machine gun For purposes of subsection (a), the term illegal trafficking of a machine gun means the making, manufacture, importation, exportation, or transfer of a machine gun in violation of the provisions of this chapter or any regulations prescribed under this chapter..