SEC. 2. FINDINGS AND PURPOSE. 
(a) FINDINGS.—The Congress finds the following: 
(1) The individual right to keep and bear arms 
protected by the Second Amendment to the Con-
stitution includes the right to acquire firearms and 
ammunition without undue burdens. 
(2) Jurisdictions have imposed taxes or fees on 
the acquisition of firearms and ammunition that in-
hibit the exercise of the Second Amendment, par-
ticularly among individuals of limited means. 
(3) Local taxation of firearms and ammunition 
suppresses lawful interstate commerce that is vital 
to a robust Second Amendment to the Constitution. 
(4) The Congress has the authority to regulate 
interstate commerce in firearms and ammunition to 
ensure that States are not suppressing access to 
these lawful products. 
(5) The singling out of firearms and ammuni-
tion for special taxation as a means to suppress 
their acquisition is an infringement of the Second 
Amendment and disproportionately affects those in 
low income communities whose need for self-defense 
may be especially acute. 
(b) PURPOSE.—The purpose of this Act is to prevent 
States or local jurisdictions from using their taxing power 
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to suppress lawful interstate commerce and protected con-
stitutional activity. 
SEC. 3. LIMITATION ON AUTHORITY TO IMPOSE STATE AND 
LOCAL TAXES ON SALES OF CERTAIN FIRE-
ARMS AND AMMUNITION. 
No State or local government may— 
(1) impose a new tax on the sale of firearms (or 
of any certain type of firearms) that have moved in 
or that otherwise affect interstate commerce, or on 
the sale of ammunition (or of any certain type of 
ammunition) that has moved in or that otherwise af-
fects interstate commerce, if the respective State or 
local government does not have in effect on the date 
of the enactment of this Act a tax on such sale of 
firearms or ammunition, or 
(2) increase the rate of a tax imposed on the 
sale of firearms (or of any certain type of firearms) 
that have moved in or that otherwise affect inter-
state commerce, or on the sale of ammunition (or of 
any certain type of ammunition) that has moved in 
or that otherwise affects interstate commerce, in ef-
fect on the date of the enactment of this Act ex-
pressly applicable to such sale of firearms or ammu-
nition. 
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SEC. 4. LIMITATION ON AUTHORITY TO IMPOSE STATE AND 
LOCAL TAXES PAYABLE FOR CONDUCTING 
BACKGROUND CHECKS INCIDENT TO THE 
SALE OF FIREARMS AND AMMUNITION. 
No State or local government may— 
(1) impose a tax payable to conduct a back-
ground check incident to the sale of firearms (or any 
certain type of firearms) that have moved in or that 
otherwise affect interstate commerce, or to the sale 
of ammunition (or any certain type of ammunition) 
that has moved in or that otherwise affects inter-
state commerce, if the respective State or local gov-
ernment does not have in effect on the date of the 
enactment of this Act a tax payable to conduct a 
background check incident to the sale of firearms or 
ammunition, or 
(2) increase the rate of a tax imposed to con-
duct background checks incident to the sale of fire-
arms (or any certain type of firearms) that have 
moved in or that otherwise affect interstate com-
merce, or to the sale of ammunition (or any certain 
type of ammunition) that has moved in or that oth-
erwise affects interstate commerce, in effect on the 
date of the enactment of this Act payable to conduct 
such checks. 
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SEC. 5. DEFINITIONS. 
For purposes of this Act: 
(1) AMMUNITION.—The term ‘‘ammunition’’ 
has the meaning given such term in section 921 of 
title 18 of the United States Code. 
(2) BACKGROUND
CHECK.—The term ‘‘back-
ground check’’ means a check performed by the sys-
tem then in effect under section 103 of the Brady 
Handgun Violence Prevention Act (18 U.S.C. 922 
note) or pursuant to any State law that mandates 
an inquiry into an individual’s criminal, mental 
health, or other personal history as a prerequisite to 
the transfer or acquisition of a firearm. 
(3) FIREARM.—The term ‘‘firearm’’ has the 
meaning given such term in section 921 of title 18 
of the United States Code. 
(4) LOCAL
GOVERNMENT.—The term ‘‘local 
government’’ means a political subdivision of a 
State. 
(5) SALE.—The term ‘‘sale’’ means transfer, 
sell, trade, or give for value or otherwise. 
(6) STATE.—The term ‘‘State’’ means any of 
the several States, the District of Columbia, or any 
commonwealth, territory, or possession of the United 
States. 
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(7) TAX.—The term ‘‘tax’’ means a tax, fee, or 
charge payable to the State or local government. 
SEC. 6. SEVERABILITY. 
If any provision of this Act, or the application of such 
provision to any person, entity, or circumstance, is held 
to be unconstitutional, the remaining provisions of this 
Act, and the application of such provisions to any person, 
entity, or circumstance, shall not be affected thereby. 
SEC. 7. EFFECTIVE DATE; APPLICATION OF ACT. 
(a) EFFECTIVE DATE.—Except as provided in sub-
section (b), this Act shall take effect on the date of the 
enactment of this Act. 
(b) APPLICATION OF ACT.—This Act shall not apply 
with respect to any liability for taxes accrued and enforced 
before the date of enactment of this Act or to ongoing 
litigation relating to such taxes. 
Æ 
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