,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bcfa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ac1 #bjac ,mr4 
,graves ( ,miss\ri introduc$ ! foll[+   
bill2 :i* 0 ref]r$ to ! ,committee on ! 
,judici>y  ,a ,,bill  ,to limit !       
au?ority ( ,/ates & local gov]nm5ts to  
impose new taxes1 or to increase rates (
 exi/+ taxes1 payable ) respect to !    
sale ( c]ta9 fire>ms or ammunition or   
payable = backgr\nd *ecks incid5t to    
sales ( fire>ms or ammunition4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,protect+ ,hone/1 ,ev]yday ,am]icans f  
,s5seless ,& ,ne$less ,taxes            
7,,pheasant7 ,act ( #bjac4  #b4 ,f9d+s &
 purpose  7a7 ,f9d+s ,! ,congress f9ds !
 foll[+3  7#a7 ,! individual "r to keep 
& be> arms protect$ by ! ,second        
,am5dm5t to ! ,con/itution includes ! "r
 to acquire fire>ms & ammunition )\t    
undue burd5s4  7#b7 ,jurisdictions h    
impos$ taxes or fees on ! acquisition ( 
fire>ms & ammunition t inhibit ! ex]cise
 ( ! ,second ,am5dm5t1 p>ticul>ly among 

individuals ( limit$ means4  7#c7 ,local
 taxation ( fire>ms & ammunition        
suppresses lawful int]/ate comm]ce t is 
vital to a robu/ ,second ,am5dm5t to !  
,con/itution4  7#d7 ,! ,congress has !  
au?ority to regulate int]/ate comm]ce 9 
fire>ms & ammunition to ensure t ,/ates 
are n suppress+ access to ^! lawful     
products4  7#e7 ,! s+l+ out ( fire>ms & 
ammunition = special taxation z a means 
to suppress _! acquisition is an        
infr+em5t ( ! ,second ,am5dm5t &        
disproportionately affects ^? 9 l[      
income communities ^: ne$ = self-def5se 
may be especially acute4  7b7 ,purpose  
,! purpose ( ?is ,act is to prev5t      
,/ates or local jurisdictions f us+ _!  
tax+ p[] to suppress lawful int]/ate    
comm]ce & protect$ con/itutional        
activity4  #c4 ,limitation on au?ority  
to impose ,/ate & local taxes on sales (
 c]ta9 fire>ms & ammunition ,no ,/ate or
 local gov]nm5t may--  7#a7 impose a new
 tax on ! sale ( fire>ms 7or ( any c]ta9
 type ( fire>ms7 t h mov$ 9 or t o!rwise

 affect int]/ate comm]ce1 or on ! sale (
 ammunition 7or ( any c]ta9 type (      
ammunition7 t has mov$ 9 or t o!rwise   
affects int]/ate comm]ce1 if !          
respective ,/ate or local gov]nm5t does 
n h 9 effect on ! date ( ! enactm5t (   
?is ,act a tax on su* sale ( fire>ms or 
ammunition1 or  7#b7 increase ! rate ( a
 tax impos$ on ! sale ( fire>ms 7or (   
any c]ta9 type ( fire>ms7 t h mov$ 9 or 
t o!rwise affect int]/ate comm]ce1 or on
 ! sale ( ammunition 7or ( any c]ta9    
type ( ammunition7 t has mov$ 9 or t    
o!rwise affects int]/ate comm]ce1 9     
effect on ! date ( ! enactm5t ( ?is ,act
 expressly applicable to su* sale (     
fire>ms or ammunition4  #d4 ,limitation 
on au?ority to impose ,/ate & local     
taxes payable = conduct+ backgr\nd *ecks
 incid5t to ! sale ( fire>ms &          
ammunition ,no ,/ate or local gov]nm5t  
may--  7#a7 impose a tax payable to     
conduct a backgr\nd *eck incid5t to !   
sale ( fire>ms 7or any c]ta9 type (     
fire>ms7 t h mov$ 9 or t o!rwise affect 

int]/ate comm]ce1 or to ! sale (        
ammunition 7or any c]ta9 type (         
ammunition7 t has mov$ 9 or t o!rwise   
affects int]/ate comm]ce1 if !          
respective ,/ate or local gov]nm5t does 
n h 9 effect on ! date ( ! enactm5t (   
?is ,act a tax payable to conduct a     
backgr\nd *eck incid5t to ! sale (      
fire>ms or ammunition1 or  7#b7 increase
 ! rate ( a tax impos$ to conduct       
backgr\nd *ecks incid5t to ! sale (     
fire>ms 7or any c]ta9 type ( fire>ms7 t 
h mov$ 9 or t o!rwise affect int]/ate   
comm]ce1 or to ! sale ( ammunition 7or  
any c]ta9 type ( ammunition7 t has mov$ 
9 or t o!rwise affects int]/ate comm]ce1
 9 effect on ! date ( ! enactm5t ( ?is  
,act payable to conduct su* *ecks4  #e4 
,def9itions ,= purposes ( ?is ,act3     
7#a7 ,ammunition ,! t]m ammunition has !
 mean+ giv5 su* t]m 9 section #iba (    
title #ah ( ! ,unit$ ,/ates ,code4  7#b7
 ,backgr\nd *eck ,! t]m backgr\nd *eck  
means a *eck p]=m$ by ! sy/em !n 9      
effect "u section #ajc ( ! ,brady ,h&gun

 ,viol5ce ,prev5tion ,act 7#ah ,u4,s4,c4
 #ibb note7 or pursuant to any ,/ate law
 t m&ates an inquiry into an            
individual's crim9al1 m5tal heal?1 or   
o!r p]sonal hi/ory z a pr]equisite to ! 
transf] or acquisition ( a fire>m4  7#c7
 ,fire>m ,! t]m fire>m has ! mean+ giv5 
su* t]m 9 section #iba ( title #ah ( !  
,unit$ ,/ates ,code4  7#d7 ,local       
gov]nm5t ,! t]m local gov]nm5t means a  
political subdivision ( a ,/ate4  7#e7  
,sale ,! t]m sale means transf]1 sell1  
trade1 or give = value or o!rwise4  7#f7
 ,/ate ,! t]m ,/ate means any ( ! sev]al
 ,/ates1 ! ,di/rict ( ,columbia1 or any 
commonweal?1 t]ritory1 or possession ( !
 ,unit$ ,/ates4  7#g7 ,tax ,! t]m tax   
means a tax1 fee1 or *>ge payable to !  
,/ate or local gov]nm5t4  #f4           
,sev]ability ,if any provision ( ?is    
,act1 or ! application ( su* provision  
to any p]son1 entity1 or circum/ance1 is
 held to be uncon/itutional1 ! rema9+   
provisions ( ?is ,act1 & ! application (
 su* provisions to any p]son1 entity1 or

 circum/ance1 %all n be affect$ !reby4  
#g4 ,effective date2 application ( ,act 
7a7 ,effective date ,except z provid$ 9 
subsection 7b71 ?is ,act %all take      
effect on ! date ( ! enactm5t ( ?is     
,act4  7b7 ,application ( ,act ,?is ,act
 %all n apply ) respect to any liability
 = taxes accru$ & en=c$ be=e ! date (   
enactm5t ( ?is ,act or to ongo+         
litigation relat+ to su* taxes4