S. 396 — Gunsmith Excise Tax Simplification Act of 2003

Summary

Gunsmith Excise Tax Simplification Act of 2003 - Amends the Internal Revenue Code to exempt a person who manufactures, produces, and imports fewer than 50 firearms per year from the firearms excise tax.

Treats persons considered as a single employer for certain special rule provisions as a single person for such exemption.

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Legislative Actions

2003-02-13
Introduced in Senate
2003-02-13
Sponsor introductory remarks on measure. (CR S2471)
2003-02-13
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)

Gunsmith Excise Tax Simplification Act of 2003

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Summary

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Legislative Actions

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