New York Senate Bill S01315

New York 2025-2026 Regular Session

• Introduced: 1/9/25
• Refer: 1/9/25
• Refer: 1/7/26

Caption

Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

Summary

S01315 would create a new excise tax on the retail sale of ammunition in New York. The bill sets a 5 percent tax on ammunition containing a single projectile of .22 caliber or less, and a 10 percent tax on all other ammunition sold at retail. It also directs the tax rates to be reviewed annually and adjusted periodically by the commissioner to keep the tax’s effect consistent with inflation. The bill creates a new dedicated fund in the state finance law called the firearm violence intervention fund. Revenue from the ammunition tax, after any amounts reserved for refunds or reimbursements, would be deposited into that fund and used solely for community-based and hospital-based violence intervention programs. The bill defines those programs as nonprofit, hospital, or government-affiliated services that provide counseling, case management, and social services to people recovering from violent injury or witnessing violence.

Impact

This bill would amend the Tax Law by adding a new article imposing a retail excise tax on ammunition and by incorporating existing sales tax administration, collection, enforcement, and disposition rules where applicable. It would also amend the State Finance Law to establish a new segregated fund under the joint custody of the comptroller and the commissioner of taxation and finance. The practical effect would be to increase the cost of ammunition purchases and dedicate the resulting revenue to violence intervention services rather than the general fund.

Sentiment

Based on the bill caption and the absence of recorded committee debate or votes in the provided materials, the bill appears to be framed as a public-safety and victim-services measure. Its stated purpose is to reduce harm by funding intervention programs for people affected by violence, which suggests support from lawmakers focused on gun violence prevention and community health. No contrary sentiment is documented in the supplied record, but the proposal’s tax increase on ammunition implies it may draw opposition from gun-rights advocates, firearms retailers, and others concerned about higher costs or the use of taxation to regulate lawful purchases.

Contention

The main point of contention is likely the ammunition tax itself: supporters would view it as a dedicated revenue source for violence intervention, while opponents may argue it unfairly burdens lawful gun owners, hunters, sport shooters, and ammunition sellers. Another possible issue is the earmarking of revenue for a new special fund, which limits legislative flexibility and may raise questions about administrative complexity, refund handling, and whether the tax is an appropriate mechanism for funding social services. The bill text and context do not show recorded debate, so these concerns are inferred from the structure and purpose of the proposal rather than from stated objections in committee.