Texas 2023 - 88th Regular

Texas House Bill HB3740

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

Caption

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

Impact

If enacted, HB 3740 will directly impact the Tax Code by removing tax liabilities on any sales, storage, and use of firearms, ammunition, and firearm accessories. This change could lead to an increase in firearm purchases as the financial barrier diminishes. Supporters argue that this will encourage responsible gun ownership and safety training by making necessary items more accessible. However, the legislation also poses potential implications for state revenue, as the exemption may lead to a significant reduction in tax income derived from firearms sales.

Summary

House Bill 3740, introduced by Representative Kitzman, seeks to establish an exemption from sales and use taxes on firearms, ammunition, and related items within the state of Texas. The bill amends the Tax Code and is aimed at providing a financial incentive for firearm ownership and purchases by eliminating the cost burden associated with taxation on these items. This change aligns with broader initiatives to promote gun rights and affordability for Texas residents who wish to purchase firearms and accessories.

Sentiment

The sentiment surrounding HB 3740 appears to be supportive among pro-gun advocacy groups and individuals who favor expanded gun rights. Many see it as a necessary step to strengthen Second Amendment protections and facilitate legal gun ownership. However, there could be concerns raised by public safety advocates regarding the implications of increased accessibility to firearms without the financial deterrent of taxation, and the potential for growing firearms circulation which could impact overall community safety.

Contention

Key points of contention include the debate over the state’s responsibility in regulating firearm sales and ensuring public safety versus the rights to purchase and own firearms without additional taxation. Critics of the bill may argue that the tax exemption could undermine efforts aimed at responsible gun ownership and safety, especially in light of rising concerns about gun violence. Moreover, the potential erosion of state tax revenue raised by firearm sales could impact funding for various public safety programs, highlighting a conflict between fiscal policy and the promotion of gun rights.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 151. Limited Sales, Excise, And Use Tax
    • Section: 3131

Companion Bills

TX HB3580

Duplicate Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

Previously Filed As

TX HB3580

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

TX SB1603

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

TX HB920

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

TX SB2412

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period.

TX SB755

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period.

Similar Bills

No similar bills found.