New York S 6395: Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishing the gun violence impact fund

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S06395 Summary:

BILL NOS06395 

&nbsp

SAME ASSAME AS A01290

&nbsp

SPONSORJACKSON

&nbsp

COSPNSRSANDERS

&nbsp

MLTSPNSR

&nbsp

Add Art 19-A §§460 - 462, Tax L; add §92-j, St Fin L; amd §623, Exec L

&nbsp

Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishes the gun violence impact fund; authorizes the director of the office of victim services to administer grants from the gun violence impact fund.

Go to top S06395 Actions:

BILL NOS06395 

&nbsp

03/13/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06395 Committee&nbspVotes:

Go to topS06395 Floor&nbspVotes:

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

Go to topS06395 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6395

 2025-2026 Regular Sessions

 IN SENATE

 March 13, 2025
 ___________

 Introduced by Sens. JACKSON, SANDERS -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue

 AN ACT to amend the tax law, in relation to imposing an excise tax on
 the sale of ammunition; to amend the state finance law, in relation to
 establishing the gun violence impact fund; and to amend the executive
 law, in relation to authorizing the director of the office of victim
 services to administer grants from the gun violence impact 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 two cents per
 12 projectile.
 13 (b) All other ammunition other than that specified in paragraph (a) of
 14 this subdivision and sold at retail shall be taxed at a rate of five
 15 cents per projectile.
 16 2. The tax rates set forth in this section shall be reviewed annually
 17 and adjusted periodically by the commissioner as needed to maintain a
 18 consistent effect relative to inflation.
 19 § 461. Deposit and disposition of revenue. All taxes, interest and
 20 penalties collected or received by the commissioner under this article
 21 shall be deposited and disposed of pursuant to the provisions of section

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00057-01-5

 S. 6395 2

 1 one hundred seventy-one-a of this chapter, provided that an amount equal
 2 to one hundred percent collected under this article less any amount
 3 determined by the commissioner to be reserved by the comptroller for
 4 refunds or reimbursements shall be paid by the comptroller to the credit
 5 of the gun violence impact fund created in section ninety-two-j of the
 6 state finance law.
 7 § 462. Administrative provisions. The tax imposed by this section
 8 shall be administered and collected in a like manner as the taxes
 9 imposed under article twenty-eight of this chapter, and the definitions
 10 and the provisions applicable to the administration, collection, deter-
 11 mination, enforcement, and disposition of the taxes imposed by article
 12 twenty-eight of this chapter shall apply to the tax imposed by this
 13 section insofar as such provisions can be made applicable to such tax
 14 with the limitations set forth herein and such modifications as may be
 15 necessary in order to adapt such provisions to the tax imposed. Such
 16 provisions shall apply with the same force and effect as if the language
 17 of such provisions had been set forth in full in this section and had
 18 been expressly referred to the tax imposed by this section except to the
 19 extent that any of such provisions is either inconsistent with or is not
 20 relevant to this section.
 21 § 2. The state finance law is amended by adding a new section 92-j to
 22 read as follows:
 23 § 92-j. Gun violence impact fund.