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H 3082

Family Court

2025-2026 Regular Session Introduced by Gil Gatch

Imposes a 4.75% excise on wholesale firearms and ammunition sales to fund a dedicated Public Health and Safety Fund for gun-violence prevention and survivor services.

Referred to Committee on Judiciary
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WeVote Research Nonpartisan
Bill Summary · H 3082

Summary — H 3082 (House Docket No. 3985) — “An Act establishing an excise tax on guns and ammunition”

Status & key dates
- Introduced (MA): January 14, 2025; prefiled December 5, 2024.
- Referred to Committee on Judiciary (1/14/2025) and to Committee on Revenue (2/27/2025). Senate concurred (2/27/2025). Hearing scheduled: 09/29/2025 (1:00–5:00 PM, A-1).
- Sponsor: Rep. Mindy Domb (3rd Hampshire).
- Note: the packet provided includes unrelated South Carolina Family Court draft language; the summary below concerns the Massachusetts bill text authorizing an excise tax on firearms and ammunition.

Purpose and intent
- Establish a dedicated revenue stream to fund community-based public health interventions and research to prevent gun violence, and to provide services for gun-violence survivors and victims’ family members.

Main provisions
1. Public Health and Safety Fund (Chapter 29, new §2IIIII)
- Creates a separate fund administered by the Secretary of Health and Human Services in consultation with the Secretary of Public Safety and Security.
- Credits to the fund are the revenues from the new firearms and ammunition excises (see below).
- Text states amounts credited “shall not be subject to further appropriation” and that unspent money does not revert to the General Fund and remains available in subsequent years.

  1. Firearms excise (amendment to Chapter 140, §122)

    • Imposes an excise equal to 4.75% of the wholesale value of each firearm sold or supplied by a licensed seller.
    • Revenues, penalties, interest, etc., net of refunds/abatements, are credited to the Public Health and Safety Fund.

  2. Ammunition excise (amendment to Chapter 140, §122B)

    • Imposes an excise equal to 4.75% of the wholesale value of a single round for each round of ammunition sold or supplied by a licensed seller.
    • Revenues credited to the Public Health and Safety Fund as above.

  3. Reporting and penalties (new §122B½)

    • Every licensee under §§122 and 122B must file, by the 20th day of each month, a return for each place of business stating quantities of firearms and ammunition sold in the prior month and any additional information the Commissioner of Revenue requires.
    • If a licensee ceases sales, an immediate final return is required.
    • Failure to file results in a $1,000 penalty per failure; penalty assessed by notice and collected like a tax.

  4. Administration and implementation

    • Commissioner of Revenue must promulgate regulations necessary to implement the act.

Who is affected
- Primary: licensed firearms and ammunition sellers (dealers, wholesalers) in Massachusetts — they must remit the excise, report monthly, and face penalties for noncompliance.
- Secondary: consumers — excise may be passed through in retail prices.
- State agencies: Commissioner of Revenue (administration and enforcement); Secretary of HHS and Secretary of Public Safety and Security (fund administration and program oversight).
- Beneficiaries: community-based violence-prevention programs, research initiatives, and victim/survivor services funded by the new dedicated fund.

Implementation and considerations
- The excise is measured on wholesale value; practical application will depend on rules and valuation methods set by the Commissioner of Revenue.
- The per-round basis for ammunition excise may increase administrative complexity (tracking rounds sold).
- The bill’s funding language (no further appropriation; nonreversion) implies continuous availability but may require clarification in practice.
- The Commissioner must issue implementing regulations; timing and details of those regulations will affect compliance and revenue timing.

Related/other
- Replaces HD 3985 (per docket note).
- The packet also contains unrelated draft South Carolina family-court language; that text is not part of the Massachusetts excise-tax provisions summarized here.

Compiled from official sources — confirm details with the bill’s official record.

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