Bill Details

S.1169 - 119th Congress

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This bill would stop states and local governments from charging special excise taxes on the sale of firearms, ammunition, and firearm or ammunition parts when those sales involve interstate or foreign commerce. In simple terms, it would block state-level taxes aimed at gun and ammo manufacturers and dealers for covered sales. The bill also says it would not change the existing federal wildlife restoration law tied to gun and ammunition taxes.

  • Applies to states and local governments.
  • Covers excise taxes on firearms, ammunition, and parts or components of firearms or ammunition.
  • Only applies to sales by manufacturers or dealers that happen in, or affect, interstate or foreign commerce.
  • States that it does not alter the Pittman-Robertson Wildlife Restoration Act.

Official Summaries

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Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1169 Introduced in Senate (IS)]

<DOC>






119th CONGRESS
  1st Session
                                S. 1169

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 27, 2025

Mr. Risch (for himself, Mr. Cassidy, Mr. Crapo, Mr. Cramer, Mr. Daines, 
Mrs. Hyde-Smith, Mr. Justice, Mrs. Blackburn, Mr. Hoeven, Mr. Ricketts, 
 Mr. Graham, Mrs. Fischer, and Mr. Lankford) 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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