I 
117TH CONGRESS 
2D SESSION 
H. R. 7366 
To ban the imposition of any State or local liability insurance, tax, or 
user fee requirement for firearm or ammunition ownership or commerce. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 1, 2022 
Mr. JACKSON (for himself, Mrs. BOEBERT, Mr. CRENSHAW, Mr. ELLZEY, Mr. 
WEBER of Texas, Mr. WILLIAMS of Texas, Mr. LAMBORN, Mr. SMITH of 
Nebraska, Mrs. MILLER of Illinois, Mr. MANN, Mr. STEUBE, Mr. NOR-
MAN, Mr. COLE, Mr. BOST, Mr. CRAWFORD, Mr. BACON, Mr. WILSON 
of South Carolina, Mr. ROSE, Mr. VAN DREW, Mr. MOONEY, Mr. 
MULLIN, Ms. HERRELL, Mr. GOOD of Virginia, Mr. MOOLENAAR, Mr. 
FEENSTRA, and Mr. BUCK) introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on the Judiciary, for a period to be subsequently determined 
by the Speaker, in each case for consideration of such provisions as fall 
within the jurisdiction of the committee concerned 
A BILL 
To ban the imposition of any State or local liability insur-
ance, tax, or user fee requirement for firearm or ammu-
nition ownership or commerce. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No User Fees for Gun 
Owners Act’’. 
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SEC. 2. BAN ON IMPOSITION OF STATE OR LOCAL LIABIL-
ITY INSURANCE, TAX, OR USER FEE REQUIRE-
MENT AS A CONDITION OF FIREARM OR AM-
MUNITION OWNERSHIP OR COMMERCE. 
Section 927 of title 18, United States Code, is 
amended— 
(1) by inserting ‘‘(a) IN GENERAL.—Except as 
provided in subsection (b),’’ before ‘‘No’’; and 
(2) by adding after and below the end the fol-
lowing: 
‘‘(b) NO STATE OR LOCAL INSURANCE, TAX, OR 
USER FEE REQUIRED AS A CONDITION OF GUN OR AM-
MUNITION OWNERSHIP OR COMMERCE.—A State, or unit 
of local government of a State, may not impose any insur-
ance requirement, or any tax, user fee, or other similar 
charge, as a condition of the manufacture, importation, 
acquisition, transfer, or continued ownership of a firearm 
or ammunition, except that a generally applicable sales tax 
may be assessed against firearms or ammunition in the 
same proportion to which the tax applies to other goods 
or services.’’. 
SEC. 3. LIMITATION ON CONDITIONS OF GUN OWNERSHIP 
OR COMMERCE. 
Part I of subchapter B of chapter 53 of the Internal 
Revenue Code of 1986 is amended by inserting after sec-
tion 5848 the following new section: 
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‘‘SEC. 5848A. LIMITATION ON CONDITIONS OF GUN OWNER-
SHIP. 
‘‘(a) IN GENERAL.—A State, or unit of local govern-
ment of a State, may not impose any insurance require-
ment, or any tax, user fee, or other similar charge, as a 
condition of the manufacture, importation, acquisition, 
transfer, or continued ownership of a firearm, pistol, or 
revolver, except that a generally applicable sales tax may 
be assessed against firearms, pistols, or revolvers in the 
same proportion to which the tax applies to other goods 
or services. 
‘‘(b) FIREARM, PISTOL, REVOLVER.—The terms 
‘firearm’, ‘pistol’, and ‘revolver’ shall have the same mean-
ing as when used in part III of subchapter D of chapter 
32.’’. 
Æ 
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