,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bcfa  ,,in ,,the ,,house ,,of  
,,representatives  ,june #ac1 #bjac ,mr4
 ,graves of ,missouri introduced the    
following bill2 which was referred to   
the ,committee on the ,judiciary  ,a    
,,bill  ,to limit the authority of      
,states and local governments to impose 
new taxes1 or to increase rates of      
existing taxes1 payable with respect to 
the sale of certain firearms or         
ammunition or payable for background    
checks incident to sales of firearms or 
ammunition4  #a4 ,short title ,this ,act
 may be cited as the ,protecting        
,honest1 ,everyday ,americans from      
,senseless ,and ,needless ,taxes        
7,,pheasant7 ,act of #bjac4  #b4        
,findings and purpose  7a7 ,findings    
,the ,congress finds the following3     
7#a7 ,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 burdens4  7#b7 

,jurisdictions have imposed taxes or    
fees on the acquisition of firearms and 
ammunition that inhibit the exercise of 
the ,second ,amendment1 particularly    
among individuals of limited means4     
7#c7 ,local taxation of firearms and    
ammunition suppresses lawful interstate 
commerce that is vital to a robust      
,second ,amendment to the ,constitution4
  7#d7 ,the ,congress has the authority 
to regulate interstate commerce in      
firearms and ammunition to ensure that  
,states are not suppressing access to   
these lawful products4  7#e7 ,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 acute4   
7b7 ,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   
activity4  #c4 ,limitation on authority 
to impose ,state and local taxes on     
sales of certain firearms and ammunition
 ,no ,state or local government may--   
7#a7 impose a new tax on the sale of    
firearms 7or of any certain type of     
firearms7 that have moved in or that    
otherwise affect interstate commerce1 or
 on the sale of ammunition 7or of any   
certain type of ammunition7 that has    
moved in or that otherwise affects      
interstate commerce1 if the respective  
,state or local government does not have
 in effect on the date of the enactment 
of this ,act a tax on such sale of      
firearms or ammunition1 or  7#b7        
increase the rate of a tax imposed on   
the sale of firearms 7or of any certain 
type of firearms7 that have moved in or 
that otherwise affect interstate        
commerce1 or on the sale of ammunition  
7or of any certain type of ammunition7  
that has moved in or that otherwise     
affects interstate commerce1 in effect  

on the date of the enactment of this    
,act expressly applicable to such sale  
of firearms or ammunition4  #d4         
,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--  7#a7 
impose a tax payable to conduct a       
background check incident to the sale of
 firearms 7or any certain type of       
firearms7 that have moved in or that    
otherwise affect interstate commerce1 or
 to the sale of ammunition 7or any      
certain type of ammunition7 that has    
moved in or that otherwise affects      
interstate commerce1 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 ammunition1 or  7#b7       
increase the rate of a tax imposed to   
conduct background checks incident to   
the sale of firearms 7or any certain    

type of firearms7 that have moved in or 
that otherwise affect interstate        
commerce1 or to the sale of ammunition  
7or any certain type of ammunition7 that
 has moved in or that otherwise affects 
interstate commerce1 in effect on the   
date of the enactment of this ,act      
payable to conduct such checks4  #e4    
,definitions ,for purposes of this ,act3
  7#a7 ,ammunition ,the term ammunition 
has the meaning given such term in      
section #iba of title #ah of the ,united
 ,states ,code4  7#b7 ,background check 
,the term background check means a check
 performed by the system then in effect 
under section #ajc of the ,brady        
,handgun ,violence ,prevention ,act 7#ah
 ,u4,s4,c4 #ibb note7 or pursuant to any
 ,state law that mandates an inquiry    
into an individual's criminal1 mental   
health1 or other personal history as a  
prerequisite to the transfer or         
acquisition of a firearm4  7#c7 ,firearm
 ,the term firearm has the meaning given
 such term in section #iba of title #ah 

of the ,united ,states ,code4  7#d7     
,local government ,the term local       
government means a political subdivision
 of a ,state4  7#e7 ,sale ,the term sale
 means transfer1 sell1 trade1 or give   
for value or otherwise4  7#f7 ,state    
,the term ,state means any of the       
several ,states1 the ,district of       
,columbia1 or any commonwealth1         
territory1 or possession of the ,united 
,states4  7#g7 ,tax ,the term tax means 
a tax1 fee1 or charge payable to the    
,state or local government4  #f4        
,severability ,if any provision of this 
,act1 or the application of such        
provision to any person1 entity1 or     
circumstance1 is held to be             
unconstitutional1 the remaining         
provisions of this ,act1 and the        
application of such provisions to any   
person1 entity1 or circumstance1 shall  
not be affected thereby4  #g4 ,effective
 date2 application of ,act  7a7         
,effective date ,except as provided in  
subsection 7b71 this ,act shall take    

effect on the date of the enactment of  
this ,act4  7b7 ,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 taxes4