S. 4960 — Introduced in Senate

II 118th CONGRESS 2d Session S. 4960 IN THE SENATE OF THE UNITED STATES August 1, 2024Mr. Risch (for himself, Mr. Cramer, Mrs. Blackburn, Mr. Cassidy, Mr. Crapo, Mr. Daines, Mrs. Fischer, and Mrs. Hyde-Smith) 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. 1. Short title This Act may be cited as the Freedom from Unfair Gun Taxes Act. 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.).