Home > 106th Congressional Bills > S. 397 (es) To authorize the Secretary of Energy to establish a multiagency program [Engrossed in Senate] ...
S. 397 (es) To authorize the Secretary of Energy to establish a multiagency program [Engrossed in Senate] ...
108th CONGRESS
1st Session
S. 396
To amend the Internal Revenue Code of 1986 to exempt small
manufacturers from the firearms excise tax.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
February 13, 2003
Mr. Baucus (for himself and Mr. Grassley) introduced the following
bill; which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exempt small
manufacturers from the firearms excise tax.
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 ``Gunsmith Excise Tax Simplification
Act of 2003''.
SEC. 2. CUSTOM GUNSMITHS.
(a) Small Manufacturers Exempt From Firearms Excise Tax.--Section
4182 of the Internal Revenue Code of 1986 (relating to exemptions) is
amended by redesignating subsection (c) as subsection (d) and by
inserting after subsection (b) the following new subsection:
``(c) Small Manufacturers, Etc.--
``(1) In general.--The tax imposed by section 4181 shall
not apply to any article described in such section if
manufactured, produced, or imported by a person who
manufactures, produces, and imports less than 50 of such
articles during the calendar year.
``(2) Controlled groups.--All persons treated as a single
employer for purposes of subsection (a) or (b) of section 52
shall be treated as one person for purposes of paragraph
(1).''.
(b) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to articles sold by the manufacturer, producer, or
importer on or after the date which is the first day of the
month beginning at least 2 weeks after the date of the
enactment of this Act.
(2) No inference.--Nothing in the amendments made by this
section shall be construed to create any inference with respect
to the proper tax treatment of any sales before the effective
date of such amendments.
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