I 

113TH CONGRESS 

1ST SESSION H. R. 2361 

To limit the authority of States and local governments to impose new taxes, 

or to increase rates of existing taxes, payable with respect to the sale 

of certain firearms or ammunition or payable for background checks 

incident to sales of firearms or ammunition. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 13, 2013 

Mr. GRAVES of Missouri introduced the following bill; which was referred to 

the Committee on the Judiciary 

A BILL 

To limit the authority of States and local governments to 

impose new taxes, or to increase rates of existing taxes, 

payable with respect to the sale of certain firearms or 

ammunition or payable for background checks incident 

to sales of firearms or ammunition. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protecting Honest, Ev5 eryday Americans from Senseless And Needless Taxes 

6 (PHEASANT) Act of 2013’’. 


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1 SEC. 2. FINDINGS AND PURPOSE. 

2 (a) FINDINGS.—The Congress finds the following: 

3 (1) The individual right to keep and bear arms 

4 protected by the Second Amendment to the Con5 stitution includes the right to acquire firearms and 

6 ammunition without undue burdens. 

7 (2) Jurisdictions have imposed taxes or fees on 

8 the acquisition of firearms and ammunition that in9 hibit the exercise of the Second Amendment, par10 ticularly among individuals of limited means. 

11 (3) Local taxation of firearms and ammunition 

12 suppresses lawful interstate commerce that is vital 

13 to a robust Second Amendment to the Constitution. 

14 (4) The Congress has the authority to regulate 

15 interstate commerce in firearms and ammunition to 

16 ensure that States are not suppressing access to 

17 these lawful products. 

18 (5) The singling out of firearms and ammuni19 tion for special taxation as a means to suppress 

20 their acquisition is an infringement of the Second 

21 Amendment and disproportionately affects those in 

22 low income communities whose need for self-defense 

23 may be especially acute. 

24 (b) PURPOSE.—The purpose of this Act is to prevent 

25 States or local jurisdictions from using their taxing power 


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1 to suppress lawful interstate commerce and protected con2 stitutional activity. 

3 SEC. 3. LIMITATION ON AUTHORITY TO IMPOSE STATE AND 

4 LOCAL TAXES ON SALES OF CERTAIN FIRE5 ARMS AND AMMUNITION. 

6 No State or local government may— 

7 (1) impose a new tax on the sale of firearms (or 

8 of any certain type of firearms) that have moved in 

9 or that otherwise affect interstate commerce, or on 

10 the sale of ammunition (or of any certain type of 

11 ammunition) that has moved in or that otherwise af12 fects interstate commerce, if the respective State or 

13 local government does not have in effect on the date 

14 of the enactment of this Act a tax on such sale of 

15 firearms or ammunition, or 

16 (2) increase the rate of a tax imposed on the 

17 sale of firearms (or of any certain type of firearms) 

18 that have moved in or that otherwise affect inter19 state commerce, or on the sale of ammunition (or of 

20 any certain type of ammunition) that has moved in 

21 or that otherwise affects interstate commerce, in ef22 fect on the date of the enactment of this Act ex23 pressly applicable to such sale of firearms or ammu24 nition. 


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1 SEC. 4. LIMITATION ON AUTHORITY TO IMPOSE STATE AND 

2 LOCAL TAXES PAYABLE FOR CONDUCTING 

3 BACKGROUND CHECKS INCIDENT TO THE 

4 SALE OF FIREARMS AND AMMUNITION. 

5 No State or local government may— 

6 (1) impose a tax payable to conduct a back7 ground check incident to the sale of firearms (or any 

8 certain type of firearms) that have moved in or that 

9 otherwise affect interstate commerce, or to the sale 

10 of ammunition (or any certain type of ammunition) 

11 that has moved in or that otherwise affects inter12 state commerce, if the respective State or local gov13 ernment does not have in effect on the date of the 

14 enactment of this Act a tax payable to conduct a 

15 background check incident to the sale of firearms or 

16 ammunition, or 

17 (2) increase the rate of a tax imposed to con18 duct background checks incident to the sale of fire19 arms (or any certain type of firearms) that have 

20 moved in or that otherwise affect interstate com21 merce, or to the sale of ammunition (or any certain 

22 type of ammunition) that has moved in or that oth23 erwise affects interstate commerce, in effect on the 

24 date of the enactment of this Act payable to conduct 

25 such checks. 


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1 SEC. 5. DEFINITIONS. 

2 For purposes of this Act: 

3 (1) AMMUNITION.—The term ‘‘ammunition’’ 

4 has the meaning given such term in section 921 of 

5 title 18 of the United States Code. 

6 (2) BACKGROUND CHECK.—The term ‘‘back7 ground check’’ means a check performed by the sys8 tem then in effect under section 103 of the Brady 

9 Handgun Violence Prevention Act (18 U.S.C. 922 

10 note) or pursuant to any State law that mandates 

11 an inquiry into an individual’s criminal, mental 

12 health, or other personal history as a prerequisite to 

13 the transfer or acquisition of a firearm. 

14 (3) FIREARM.—The term ‘‘firearm’’ has the 

15 meaning given such term in section 921 of title 18 

16 of the United States Code. 

17 (4) LOCAL GOVERNMENT.—The term ‘‘local 

18 government’’ means a political subdivision of a 

19 State. 

20 (5) SALE.—The term ‘‘sale’’ means transfer, 

21 sell, trade, or give for value or otherwise. 

22 (6) STATE.—The term ‘‘State’’ means any of 

23 the several States, the District of Columbia, or any 

24 commonwealth, territory, or possession of the United 

25 States. 


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1 (7) TAX.—The term ‘‘tax’’ means a tax, fee, or 

2 charge payable to the State or local government. 

3 SEC. 6. SEVERABILITY. 

4 If any provision of this Act, or the application of such 

5 provision to any person, entity, or circumstance, is held 

6 to be unconstitutional, the remaining provisions of this 

7 Act, and the application of such provisions to any person, 

8 entity, or circumstance, shall not be affected thereby. 

9 SEC. 7. EFFECTIVE DATE; APPLICATION OF ACT. 

10 (a) EFFECTIVE DATE.—Except as provided in sub11 section (b), this Act shall take effect on the date of the 

12 enactment of this Act. 

13 (b) APPLICATION OF ACT.—This Act shall not apply 

14 with respect to any liability for taxes accrued and enforced 

15 before the date of enactment of this Act or to ongoing 

16 litigation relating to such taxes. 

Æ 


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