Texas 2023 - 88th Regular

Texas Senate Bill SB406

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the imposition of a sales tax on ammunition, firearms, and firearms accessories to provide funding for the family violence program in the Health and Human Services Commission.

Impact

If enacted, SB406 will modify existing tax laws under Chapter 165 of the Texas Tax Code, creating a new category specifically for ammunition, firearms, and accessories. The additional sales tax, applied on top of the already existing sales tax, is intended to allocate resources to address family violence, which is a significant issue in many communities. The bill’s proponents argue that this measure will not only generate needed funding but also promote responsible firearm ownership by linking it to social accountability.

Summary

Senate Bill 406 proposes the imposition of a one percent sales tax on the sale of ammunition, firearms, and firearms accessories in Texas. The revenues generated from this tax are designated to fund the family violence program within the Health and Human Services Commission. This legislation aims to address the increasing concerns surrounding family violence by providing a steady funding stream to support preventive measures and assistance for affected families.

Sentiment

The sentiment surrounding SB406 is mixed, reflecting broader societal debates about gun control and public safety. Proponents, including advocates for family violence prevention, view the measure as a necessary step towards funding critical services that help combat domestic violence. Conversely, opponents may perceive the tax as an unnecessary burden on lawful firearm purchases, arguing that it could infringe upon Second Amendment rights and create a financial barrier for responsible gun owners.

Contention

Notable points of contention include the debate over the appropriateness of taxing firearms and ammunition to fund social programs. Critics express concern that such a tax could disproportionately affect low-income individuals who rely on firearms for legitimate purposes, thereby exacerbating existing inequalities. Additionally, there is skepticism about whether the funds generated will be effectively managed and directly contribute to meaningful improvements in family violence programs, raising questions about the accountability and allocation of the revenue raised.

Companion Bills

TX HB88

Identical Relating to the imposition of a sales tax on ammunition, firearms, and firearms accessories to provide funding for the family violence program in the Health and Human Services Commission.

Previously Filed As

TX SB1286

Relating to the imposition of a sales tax on ammunition, firearms, and firearm accessories to provide funding for the family violence program in the Health and Human Services Commission.

TX HB937

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

TX SB209

Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.

TX HB45

An Act To Amend Title 6 Of The Delaware Code Relating To Sales Of Firearms, Firearm Accessories, And Ammunition.

TX SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

TX SB1845

Sales tax; exempting firearms, accessories, and ammunition from sales tax. Effective date.

TX HF541

A bill for an act creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

TX SB81

Prohibit the use of a firearms code for transactions involving firearms, accessories, components, and ammunition and to provide a civil penalty therefor.

TX S1678

"Firearm and Ammunition Procurement Act"; establishes State procurement practices for firearms, ammunition, and firearm accessories.

TX A1410

"Firearm and Ammunition Procurement Act"; establishes State procurement practices for firearms, ammunition, and firearm accessories.

Similar Bills

No similar bills found.