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HOUSE DOCKET, NO. 3985 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3082
The Commonwealth of Massachusetts
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PRESENTED BY:
Mindy Domb
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act establishing an excise tax on guns and ammunition.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Mindy Domb3rd Hampshire1/17/2025 1 of 3
HOUSE DOCKET, NO. 3985 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3082
By Representative Domb of Amherst, a petition (accompanied by bill, House, No. 3082) of
Mindy Domb for legislation to establish an excise tax on guns and ammunition. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act establishing an excise tax on guns and ammunition.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 29 of the General Laws is hereby amended by inserting after
2section 2HHHHH, as inserted by section 4 of chapter 142 of the acts of 2019, the following
3section:-
4 2IIIII. There is hereby established and set up on the books of the commonwealth a
5separate fund to be known as the Public Health and Safety Fund to be administered and
6expended by the secretary of health and human services, in consultation with the secretary of
7public safety and security, for community-based public health interventions and research to
8prevent gun violence; and services for gun violence survivors and victims’ family members.
9There shall be credited to the fund the money received from excises collected pursuant to
10sections 120 and 122B of chapter 140. Amounts credited to the fund shall not be subject to
11further appropriation and money remaining in the fund at the close of a fiscal year shall not
12revert to the General Fund and shall be available for expenditure in subsequent fiscal years. 2 of 3
13 SECTION 2. Section 122 of chapter 140 of the General Laws, as so appearing, is hereby
14amended by adding the following 2 paragraphs:-
15 In addition to any other fee or excise provided for under state or federal law, every person
16licensed to sell or supply firearms pursuant to this section shall pay to the commissioner of
17revenue an excise equal to 4.75 per cent of the wholesale value of such firearm sold or supplied.
18 All revenues received from this excise, together with any penalties, forfeitures, interest,
19costs of suits and fines collected by the commissioner in connection therewith, less all amounts
20refunded or abated in connection therewith, all as determined by the commissioner of revenue
21according to the commissioner’s best information and belief, shall be credited to the Public
22Health and Safety Fund established pursuant to 2IIIII of chapter 29.
23 SECTION 3. Section 122B of said chapter 140, as so appearing, is hereby amended by
24adding the following 2 paragraphs:-
25 In addition to any other fee or excise provided for under state or federal law, every person
26licensed to sell or supply ammunition pursuant to this section shall pay to the commissioner of
27revenue an excise equal to 4.75 per cent of the wholesale value of a single round of each such
28round of ammunition sold or supplied.
29 All revenues received from this excise, together with any penalties, forfeitures, interest,
30costs of suits and fines collected by the commissioner in connection therewith, less all amounts
31refunded or abated in connection therewith, all as determined by the commissioner of revenue
32according to the commissioner’s best information and belief, shall be credited to the Public
33Health and Safety Fund established pursuant to 2IIIII of chapter 29. 3 of 3
34 SECTION 4. Said chapter 140, as so appearing is hereby amended by inserting after
35section 122B the following section:-
36 Section 122B½. Every licensee under sections 122 and 122B shall, on or before the
37twentieth day of each calendar month file with the commissioner of revenue a return for each
38place of business maintained stating the quantity of firearms and ammunition sold by such
39licensee in the commonwealth during the preceding calendar month. Such return shall contain or
40be accompanied by such further information as the commissioner shall require. If licensee ceases
41to sell firearms or ammunition within the commonwealth the licensee shall immediately file with
42commissioner return for the period ending with such cessation.
43 If a person fails to file the return required by this subsection the person shall be liable for
44a penalty of $1,000 for each failure. The penalty shall be considered assessed upon the issuance
45by the commissioner of a notice to the taxpayer setting out the amount of the penalty the period
46for which the information return was due. No other notice or demand for payment shall be
47required as a prerequisite to the imposition or collection of a penalty imposed under this
48subsection, and the penalty shall be collected in the same manner as a tax.
49 SECTION 5. The commissioner of revenue shall promulgate regulations necessary for
50the implementation of this act.