What This Bill Does
This bill prevents states and local governments from requiring people to buy liability insurance (a type of coverage that protects against harm caused to others) before owning or selling firearms and ammunition. The bill also stops states and local governments from charging special taxes or user fees (money paid for using a service) on gun and ammunition ownership or sales, though regular sales taxes can still apply.
Who It Affects
States and local governments; people who own, buy, sell or import firearms and ammunition; manufacturers of firearms and ammunition.
Key Provisions
• States and local governments cannot require someone to buy liability insurance as a condition of owning, making, importing, buying, selling or transferring a firearm or ammunition (Sec. 2)
• States and local governments cannot charge special taxes, user fees or similar charges based on firearm or ammunition ownership or commerce (Sec. 2)
• Regular sales taxes that apply equally to all other goods and services may still be charged on firearms and ammunition (Sec. 2)
• The same insurance, tax and user fee restrictions apply to pistols and revolvers specifically (Sec. 3)
What Changes
Federal law will prohibit states and local governments from imposing liability insurance requirements, special taxes, or user fees related to firearm and ammunition ownership or sales if this bill becomes law.
Important Definitions
None defined in the bill text.
I
118TH CONGRESS
1ST SESSION
H. R. 385
To ban the imposition of any State or local liability insurance, tax, or
user fee requirement for firearm or ammunition ownership or commerce.
IN THE HOUSE OF REPRESENTATIVES
JANUARY 17, 2023
Mr. JACKSON of Texas (for himself, Mr. ELLZEY, Mr. CRAWFORD, Mr. CREN-
SHAW, Mr. BACON, Mr. NEWHOUSE, Mr. MOOLENAAR, Mr. STEUBE, Mr.
LAMBORN, Mr. FEENSTRA, Mr. WEBER of Texas, Mr. MOONEY, Mr.
BABIN, Mr. PFLUGER, Mr. BUCK, Mr. LAMALFA, Mr. WILSON of South
Carolina, Mr. HUDSON, Mr. GOSAR, Mr. ROSE, Mr. GOODEN of Texas,
and Ms. VAN DUYNE) introduced the following bill; which was referred
to the Committee on Ways and Means, and in addition to the Committee
on the Judiciary, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall within
the jurisdiction of the committee concerned
A BILL
To ban the imposition of any State or local liability insur-
ance, tax, or user fee requirement for firearm or ammu-
nition ownership or commerce.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘No User Fees for Gun
4
Owners Act’’.
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•HR 385 IH
SEC. 2. BAN ON IMPOSITION OF STATE OR LOCAL LIABIL-
1
ITY INSURANCE, TAX, OR USER FEE REQUIRE-
2
MENT AS A CONDITION OF FIREARM OR AM-
3
MUNITION OWNERSHIP OR COMMERCE.
4
Section 927 of title 18, United States Code, is
5
amended—
6
(1) by inserting ‘‘(a) IN GENERAL.—Except as
7
provided in subsection (b),’’ before ‘‘No’’; and
8
(2) by adding after and below the end the fol-
9
lowing:
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‘‘(b) NO STATE OR LOCAL INSURANCE, TAX, OR
11
USER FEE REQUIRED AS A CONDITION OF GUN OR AM-
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MUNITION OWNERSHIP OR COMMERCE.—A State, or unit
13
of local government of a State, may not impose any insur-
14
ance requirement, or any tax, user fee, or other similar
15
charge, as a condition of the manufacture, importation,
16
acquisition, transfer, or continued ownership of a firearm
17
or ammunition, except that a generally applicable sales tax
18
may be assessed against firearms or ammunition in the
19
same proportion to which the tax applies to other goods
20
or services.’’.
21
SEC. 3. LIMITATION ON CONDITIONS OF GUN OWNERSHIP
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OR COMMERCE.
23
Part I of subchapter B of chapter 53 of the Internal
24
Revenue Code of 1986 is amended by inserting after sec-
25
tion 5848 the following new section:
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•HR 385 IH
‘‘SEC. 5848A. LIMITATION ON CONDITIONS OF GUN OWNER-
1
SHIP.
2
‘‘(a) IN GENERAL.—A State, or unit of local govern-
3
ment of a State, may not impose any insurance require-
4
ment, or any tax, user fee, or other similar charge, as a
5
condition of the manufacture, importation, acquisition,
6
transfer, or continued ownership of a firearm, pistol, or
7
revolver, except that a generally applicable sales tax may
8
be assessed against firearms, pistols, or revolvers in the
9
same proportion to which the tax applies to other goods
10
or services.
11
‘‘(b) FIREARM, PISTOL, REVOLVER.—The terms
12
‘firearm’, ‘pistol’, and ‘revolver’ shall have the same mean-
13
ing as when used in part III of subchapter D of chapter
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32.’’.
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Æ
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