[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5666 Introduced in House (IH)]
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114th CONGRESS
2d Session
H. R. 5666
To limit the authority of States and local governments to impose taxes
payable with respect to the sale of certain firearms or ammunition, or
to impose new or increased taxes payable for background checks incident
to sales of firearms or ammunition.
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IN THE HOUSE OF REPRESENTATIVES
July 7, 2016
Mr. Graves of Missouri (for himself, Mr. Brooks of Alabama, Mr. Miller
of Florida, and Mr. LaMalfa) introduced the following bill; which was
referred to the Committee on the Judiciary
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A BILL
To limit the authority of States and local governments to impose taxes
payable with respect to the sale of certain firearms or ammunition, or
to impose new or increased taxes payable for background checks incident
to sales of firearms or ammunition.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Stop Taxing the Second Amendment Act
of 2016''.
SEC. 2. FINDINGS AND PURPOSE.
(a) Findings.--The Congress find the following:
(1) The individual right to keep and bear arms protected by
the Second Amendment to the Constitution 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 inhibit the
exercise of the Second Amendment, particularly 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 ammunition 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 to suppress lawful
interstate commerce and protected constitutional activity.
SEC. 3. LIMITATION ON AUTHORITY TO IMPOSE STATE AND LOCAL TAXES ON
SALES OF CERTAIN FIREARMS AND AMMUNITION.
No State or local government may impose a 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 affects interstate commerce.
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 background 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 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 payable to conduct a background check
incident to the sale of firearms or ammunition, or
(2) increase the rate of a tax imposed to conduct
background checks 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 interstate commerce, in effect on the date of
the enactment of this Act payable to conduct such checks.
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 ``background check'' means
a check performed by the system 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 a 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.
(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 subsection (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.
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