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Bill

HB 1177

USE/OCC TAX-FIREARMS

104th Regular Session Introduced by Rita Mayfield

Illinois bill proposes use/occupation tax on firearms to generate state revenue while potentially increasing gun purchase costs for consumers.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 1177

Legislative bill overview

HB 1177 proposes to establish or modify a use/occupation tax specifically on firearms in Illinois. The bill was introduced by Rep. Rita Mayfield and has been moving through the standard committee referral process since January 2025, most recently being re-referred to the Rules Committee in March.

Why is this important

Firearms taxation directly affects both revenue generation and consumer access to guns. Such measures have significant implications for state budgets, retail commerce, and ongoing debates about gun regulation versus Second Amendment protections. Illinois already has some of the nation's strictest gun laws, making this proposal particularly notable in its legislative context.

Potential points of contention

  • Constitutional questions: Second Amendment advocates may challenge whether a targeted tax on a constitutionally protected right constitutes an impermissible burden on that right
  • Economic impact: Firearms retailers and manufacturers may argue the tax makes Illinois less competitive and could drive purchases to neighboring states
  • Revenue fairness: Questions about whether singling out one product category for taxation is equitable, or if it sets precedent for taxing other protected activities or goods

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

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