A BILL To amend the Internal Revenue Code of 1986 to allow a credit against tax for surrendering to authorities certain assault weapons. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Support Assault Firearms Elimination and Reduction for our Streets Act''. SEC. 2. ASSAULT WEAPON TURN-IN CREDIT. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 26 the following new section: ``SEC. 25E. ASSAULT WEAPON TURN-IN CREDIT. CONTINUE . . .