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H.R. 385: No User Fees for Gun Owners Act


The text of the bill below is as of Jan 17, 2023 (Introduced).


I

118th CONGRESS

1st Session

H. R. 385

IN THE HOUSE OF REPRESENTATIVES

January 17, 2023

(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.

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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.

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