No User Fees for Gun Owners Act

Bill: 118-hr-385
Sponsor: full_name: Rep. Jackson, Ronny [R-TX-13]
Introduced: 2023-01-17
Policy area: Taxation
Latest action: action_date: 2023-01-17
text: Referred 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.

Summaries:
action_date: 2023-01-17
action_desc: Introduced in House
text: <p><strong>No User Fees for Gun Owners Act</strong></p> <p>This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge as a condition of the manufacture importation, acquisition, transfer, or continued ownership of a firearm or ammunition, with the exception of a proportionate sales tax. </p> <p>The bill imposes the same prohibition under the Internal Revenue Code for firearms, pistols, or revolvers, but allows for the assessment of a proportionate sales tax.</p>

tv_txt: I 118th CONGRESS 1st Session H. R. 385 IN THE HOUSE OF REPRESENTATIVES January 17, 2023 Mr. Jackson of Texas (for himself, Mr. Ellzey , Mr. Crawford , Mr. Crenshaw , Mr. Bacon , Mr. Newhouse , Mr. Moolenaar , Mr. Steube , Mr. Lamborn , Mr. Feenstra , Mr. Weber of Texas , Mr. Mooney , Mr. Babin , Mr. Pfluger , Mr. Buck , Mr. LaMalfa , Mr. Wilson of South Carolina , Mr. Hudson , Mr. Gosar , Mr. Rose , Mr. Gooden of Texas , and Ms. Van Duyne ) introduced the following bill; which was referred 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 insurance, tax, or user fee requirement for firearm or ammunition ownership or commerce.

1. Short title This Act may be cited as the No User Fees for Gun Owners Act . 2. Ban on imposition of State or local liability insurance, tax, or user fee requirement as a condition of firearm or ammunition 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 following: (b) No State or local insurance, tax, or user fee required as a condition of gun or ammunition ownership or commerce A State, or unit of local government of a State, may not impose any insurance 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. . 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 section 5848 the following new section: 5848A. Limitation on conditions of gun ownership (a) In general A State, or unit of local government of a State, may not impose any insurance 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, 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 meaning as when used in part III of subchapter D of chapter 32. .