New York 2025-2026 Regular Session

New York Assembly Bill A10536

Introduced
3/6/26  

Caption

Relates to imposing an excise tax on firearms and ammunition

Impact

A significant aspect of A10536 is the establishment of the 'Gun Violence Prevention and School Safety Fund,' which will utilize the tax revenue to enhance school safety, support gun relinquishment programs, improve firearm-related investigations, and promote community engagement strategies addressing gun violence. This fund is intended not only to mitigate the risks associated with gun violence but also to directly support local communities and educational institutions in enhancing safety measures.

Summary

Bill A10536 proposes the imposition of an excise tax on the gross receipts from the retail sales of firearms, major components of firearms, and ammunition within New York State. Beginning on July 1, 2026, the tax rate is set at eleven percent. The bill aims to create a new mechanism for revenue generation that directly correlates with firearm sales, thereby integrating these finances into state funds dedicated to specific public safety initiatives. Notably, there are provisions preventing taxation for active and retired peace officers as well as for sales that do not exceed a certain financial threshold over any given period.

Contention

There are multiple points of contention surrounding A10536. Supporters argue that the tax could generate critical resources for addressing gun violence and that it would enhance public safety initiatives. In contrast, opponents may view this as an additional burden on lawful businesses and could raise concerns regarding the potential impacts on the rights of gun owners and the operational difficulties it may present for retailers. Furthermore, implications regarding the regulatory framework surrounding firearm sales and the management of taxation and registration processes also highlight potential disputes.

Enforcement

The bill also emphasizes a robust administrative structure to ensure compliance from sellers of firearms and ammunition. This includes provisions for registration and enforcement, stipulating that failure to comply could result in revocation of licenses. Consequently, A10536 seeks not only to enact fiscal policy but to reinforce accountability and transparency within the firearms market.

Companion Bills

NY S05813

Same As Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Previously Filed As

NY HB1386

Imposing a new tax on firearms, firearm parts, and ammunition.

NY A09373

Requires bidders on contracts to purchase firearms, ammunition, and firearm accessories to submit a statement that the bidder is licensed and in compliance with all applicable federal, state, and local laws, rules and regulations relating to the sale, transfer, storage and disposition of firearms, ammunition and firearm accessories.

NY S08608

Requires bidders on contracts to purchase firearms, ammunition, and firearm accessories to submit a statement that the bidder is licensed and in compliance with all applicable federal, state, and local laws, rules and regulations relating to the sale, transfer, storage and disposition of firearms, ammunition and firearm accessories.

NY S2306

Imposes gross receipts tax on firearms and firearms ammunition.

NY H3082

Establishing an excise tax on guns and ammunition

NY SB59

Exempt firearms and ammunition from sales and use tax

NY HB937

Sales and Use Tax - Firearms, Firearm Accessories, and Ammunition - Rate Alteration

NY HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

NY HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

NY S0952

Restrictions on Firearms and Ammunition During Emergencies

Similar Bills

No similar bills found.