[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2361 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2361

 To limit the authority of States and local governments to impose new 
taxes, or to increase rates of existing taxes, payable with respect to 
 the sale of certain firearms or ammunition or payable for background 
          checks incident to sales of firearms or ammunition.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2013

    Mr. Graves of Missouri introduced the following bill; which was 
               referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To limit the authority of States and local governments to impose new 
taxes, or to increase rates of existing taxes, payable with respect to 
 the sale of certain firearms or ammunition or payable for background 
          checks incident to sales of firearms or ammunition.

    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 ``Protecting Honest, Everyday 
Americans from Senseless And Needless Taxes (PHEASANT) Act of 2013''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--The Congress finds the following:
            (1) 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 burdens.
            (2) Jurisdictions have imposed taxes or fees on the 
        acquisition of firearms and ammunition that inhibit the 
        exercise of the Second Amendment, particularly among 
        individuals of limited means.
            (3) Local taxation of firearms and ammunition suppresses 
        lawful interstate commerce that is vital to a robust Second 
        Amendment to the Constitution.
            (4) The Congress has the authority to regulate interstate 
        commerce in firearms and ammunition to ensure that States are 
        not suppressing access to these lawful products.
            (5) 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 acute.
    (b) 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 activity.

SEC. 3. LIMITATION ON AUTHORITY TO IMPOSE STATE AND LOCAL TAXES ON 
              SALES OF CERTAIN FIREARMS AND AMMUNITION.

    No State or local government may--
            (1) impose a new tax on the sale of firearms (or of any 
        certain type of firearms) that have moved in or that otherwise 
        affect interstate commerce, or on the sale of ammunition (or of 
        any certain type of ammunition) that has moved in or that 
        otherwise affects interstate commerce, 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 
        ammunition, or
            (2) increase the rate of a tax imposed on the sale of 
        firearms (or of any certain type of firearms) that have moved 
        in or that otherwise affect interstate commerce, or on the sale 
        of ammunition (or of any certain type of ammunition) that has 
        moved in or that otherwise affects interstate commerce, in 
        effect on the date of the enactment of this Act expressly 
        applicable to such sale of firearms or ammunition.

SEC. 4. 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--
            (1) impose a tax payable to conduct a background check 
        incident to the sale of firearms (or any certain type of 
        firearms) that have moved in or that otherwise affect 
        interstate commerce, or to the sale of ammunition (or any 
        certain type of ammunition) that has moved in or that otherwise 
        affects interstate commerce, 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 ammunition, or
            (2) increase the rate of a tax imposed to conduct 
        background checks incident to the sale of firearms (or any 
        certain type of firearms) that have moved in or that otherwise 
        affect interstate commerce, or to the sale of ammunition (or 
        any certain type of ammunition) that has moved in or that 
        otherwise affects interstate commerce, in effect on the date of 
        the enactment of this Act payable to conduct such checks.

SEC. 5. DEFINITIONS.

    For purposes of this Act:
            (1) Ammunition.--The term ``ammunition'' has the meaning 
        given such term in section 921 of title 18 of the United States 
        Code.
            (2) Background check.--The term ``background check'' means 
        a check performed by the system then in effect under section 
        103 of the Brady Handgun Violence Prevention Act (18 U.S.C. 922 
        note) or pursuant to any State law that mandates an inquiry 
        into an individual's criminal, mental health, or other personal 
        history as a prerequisite to the transfer or acquisition of a 
        firearm.
            (3) Firearm.--The term ``firearm'' has the meaning given 
        such term in section 921 of title 18 of the United States Code.
            (4) Local government.--The term ``local government'' means 
        a political subdivision of a State.
            (5) Sale.--The term ``sale'' means transfer, sell, trade, 
        or give for value or otherwise.
            (6) State.--The term ``State'' means any of the several 
        States, the District of Columbia, or any commonwealth, 
        territory, or possession of the United States.
            (7) Tax.--The term ``tax'' means a tax, fee, or charge 
        payable to the State or local government.

SEC. 6. SEVERABILITY.

    If any provision of this Act, or the application of such provision 
to any person, entity, or circumstance, is held to be unconstitutional, 
the remaining provisions of this Act, and the application of such 
provisions to any person, entity, or circumstance, shall not be 
affected thereby.

SEC. 7. EFFECTIVE DATE; APPLICATION OF ACT.

    (a) Effective Date.--Except as provided in subsection (b), this Act 
shall take effect on the date of the enactment of this Act.
    (b) 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 taxes.
                                 <all>