New York A 6024: Relates to an excise tax on the sale of ammunition

Bill Text

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A06024 Summary:

BILL NOA06024 

&nbsp

SAME ASSAME AS S01315

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SPONSORSimon

&nbsp

COSPNSREpstein, Davila, De Los Santos, Dinowitz, Rosenthal, Jackson, Shimsky, Seawright, Carroll R,
 Forrest, Raga, Gonzalez-Rojas

&nbsp

MLTSPNSR

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Add Art 19-A §§460 - 462, Tax L; add §83-b, St Fin L

&nbsp

Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

Go to top A06024 Actions:

BILL NOA06024 

&nbsp

02/25/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06024 Committee&nbspVotes:

Go to topA06024 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA06024 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6024

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 25, 2025
 ___________

 Introduced by M. of A. SIMON, EPSTEIN, DAVILA, DE LOS SANTOS, DINOWITZ,
 ROSENTHAL, JACKSON, SHIMSKY, SEAWRIGHT, R. CARROLL, FORREST, RAGA,
 GONZALEZ-ROJAS -- read once and referred to the Committee on Ways and
 Means

 AN ACT to amend the tax law, in relation to an excise tax on the sale of
 ammunition; and to amend the state finance law, in relation to creat-
 ing a firearm violence intervention fund

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new article 19-A to read
 2 as follows:
 3 ARTICLE 19-A
 4 EXCISE TAX ON AMMUNITION
 5 Section 460. Imposition of tax.
 6 461. Deposit and disposition of revenue.
 7 462. Administrative provisions.
 8 § 460. Imposition of tax. 1. There is hereby levied and imposed an
 9 excise tax on the retail sale of ammunition at the following rates:
 10 (a) Ammunition that contains a single projectile that measures .22
 11 caliber or less sold at retail shall be taxed at a rate of five percent.
 12 (b) All other ammunition other than that specified in paragraph (a) of
 13 this subdivision and sold at retail shall be taxed at a rate of ten
 14 percent.
 15 2. The tax rates set forth in this section shall be reviewed annually
 16 and adjusted periodically by the commissioner as needed to maintain a
 17 consistent effect relative to inflation.
 18 § 461. Deposit and disposition of revenue. All taxes, interest and
 19 penalties collected or received by the commissioner under this
 20 article shall be deposited and disposed of pursuant to the
 21 provisions of section one hundred seventy-one-a of this chapter,
 22 provided that an amount equal to one hundred percent collected under

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02229-01-5

 A. 6024 2

 1 this article less any amount determined by the commissioner to be
 2 reserved by the comptroller for refunds or reimbursements shall be paid
 3 by the comptroller to the credit of the firearm violence intervention
 4 fund created in section eighty-three-b of the state finance law.
 5 § 462. Administrative provisions. The tax imposed by this section
 6 shall be administered and collected in a like manner as the taxes
 7 imposed under article twenty-eight of this chapter, and the definitions
 8 and the provisions applicable to the administration, collection, deter-
 9 mination, enforcement, and disposition of the taxes imposed by article
 10 twenty-eight of this chapter shall apply to the tax imposed by this
 11 section insofar as such provisions can be made applicable to such tax
 12 with the limitations set forth herein and such modifications as may be
 13 necessary in order to adapt such provisions to the tax imposed. Such
 14 provisions shall apply with the same force and effect as if the language
 15 of such provisions had been set forth in full in this section and had
 16 been expressly referred to the tax imposed by this section except to the
 17 extent that any of such provisions is either inconsistent with or is not
 18 relevant to this section.
 19 § 2. The state finance law is amended by adding a new section 83-b to
 20 read as follows:
 21 § 83-b. Firearm violence intervention fund. 1. There is hereby estab-
 22 lished, in the joint custody of the comptroller and the commissioner of
 23 taxat