Sponsors (6)
The bill prevents state and local excise taxes on interstate firearms and ammunition—protecting sellers and simplifying interstate tax treatment—while costing subnational governments revenue and removing a tax-based tool for local public-safety policy.
Manufacturers and dealers who sell firearms and ammunition across state lines will be protected from new or additional state or local excise taxes, lowering their tax burden and potentially leading to lower consumer prices.
Manufacturers, dealers, and state officials will face a more uniform tax treatment for interstate and foreign commerce in firearms and ammunition, reducing compliance complexity and administrative costs for businesses that operate across states.
State and local governments will be prevented from imposing new or additional excise taxes on interstate firearms and ammunition sales, reducing tax revenue and likely forcing spending cuts or replacement revenues that could fall on other taxpayers.
Local governments and law enforcement will lose a fiscal policy tool—using excise taxes to discourage firearm or ammunition sales—potentially limiting local options to address public-safety concerns.
Based on analysis of 2 sections of legislative text.
Preempts states and localities from imposing excise taxes on sales by firearm manufacturers or dealers of firearms, ammunition, or parts when sales occur in or affect interstate or foreign commerce.
Introduced March 27, 2025 by Darrell Issa · Last progress March 27, 2025
Prohibits states and local governments from imposing or collecting any excise tax on sales by firearm manufacturers or dealers of firearms, ammunition, or parts when the sale occurs in or affects interstate or foreign commerce. The measure preserves existing law under the Pittman–Robertson Wildlife Restoration Act and otherwise removes state and local excise-tax authority for covered firearm and ammunition sales tied to interstate or foreign commerce.