A bill to amend the Internal Revenue Code of 1954 to provide that certain individuals will not be treated as manufacturers for purposes of the excise tax on sporting goods or firearms, and for other purposes.

Amends the Internal Revenue Code to exempt from the manufacturers excise tax on firearms: (1) any individual who does not produce more than 50 articles during the calendar year; and (2) any individual who handloads shells or cartridges solely for personal use.