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NY A10536

Bill

Status

Introduced

3/6/2026

Primary Sponsor

Jo Simon

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Imposes an 11% excise tax on gross receipts from retail sales of firearms, major firearm components, and ammunition, effective July 1, 2026

  • Exempts sales to active or retired peace officers and law enforcement agencies, as well as dealers with less than $5,000 in quarterly gross receipts

  • Requires licensed firearm dealers, manufacturers, and ammunition sellers to register with the Tax Commissioner and file quarterly electronic returns

  • Establishes the Gun Violence Prevention and School Safety Fund to receive all tax revenue, funding school safety improvements, mental health services, firearm relinquishment programs, victim support, and gun violence research

  • Authorizes revocation of registration certificates for violations including failure to maintain a valid penal law license, past-due tax liabilities, or willful failure to file returns or pay taxes

Legislative Description

Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Last Action

referred to ways and means

3/6/2026

Committee Referrals

Ways and Means3/6/2026

Full Bill Text

No bill text available