[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[S. 4960 Introduced in Senate (IS)]

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118th CONGRESS
  2d Session
                                S. 4960

To prohibit State excise taxes on firearms and ammunition manufacturers 
                              and dealers.


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                   IN THE SENATE OF THE UNITED STATES

                             August 1, 2024

 Mr. Risch (for himself, Mr. Cramer, Mrs. Blackburn, Mr. Cassidy, Mr. 
 Crapo, Mr. Daines, Mrs. Fischer, and Mrs. Hyde-Smith) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
To prohibit State excise taxes on firearms and ammunition manufacturers 
                              and dealers.

    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 ``Freedom from Unfair Gun Taxes Act''.

SEC. 2. LIMITATION ON STATE EXCISE TAXES.

    (a) In General.--A State, and any political subdivision thereof, 
may not levy or collect an excise tax on the sale of a firearm, 
ammunition, or a part or component of a firearm or ammunition by a 
manufacturer or dealer that occurs in or affecting interstate or 
foreign commerce.
    (b) Rule of Construction.--Nothing in subsection (a) shall be 
construed to alter, modify, or otherwise affect the Pittman-Robertson 
Wildlife Restoration Act (16 U.S.C. 669 et seq.).
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