Gun Excise Tax Funds to Prevention Act

Gun Excise Tax Funds to Prevention Act - Amends the Internal Revenue Code to increase: (1) from ten to 15 percent the excise tax charged for the manufacture, production, or import of pistols or revolvers; and (2) from 11 to 16 percent the excise tax charged for other firearms, shells, and cartridges. Continues the current tax rate for gun sales to the United States, a State, or a political subdivision. Establishes in the Treasury the Delinquency Prevention Trust Fund and appropriates into such Fund half of the net revenues realized from such tax increase. Requires Fund amounts to be used for incentive grants for local delinquency prevention programs under the Juvenile Justice and Delinquency Prevention Act of 1974. Establishes in the Treasury the Emergency Medical Services for Children Trust Fund and appropriates into such Fund the other half of the net revenues realized from such tax increase. Requires Fund amounts to be used for carrying out the Emergency Medical Services for Children program administered by the Department of Health and Human Services and the National Highway Traffic Safety Administration.