United States · Bill · S
S. 396 (108th)
Gunsmith Excise Tax Simplification Act of 2003
Introduced
13 February 2003
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)
Sponsors
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Subjects
Discovery layer
Source updated
18 August 2025
Summary
Gunsmith Excise Tax Simplification Act of 2003 - Amends the Internal Revenue Code to exempt a person who manufactures, produces, and imports fewer than 50 firearms per year from the firearms excise tax. Treats persons considered as a single employer for certain special rule provisions as a single person for such exemption.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 13 February 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 February 2003
Introduced in Senate
summary · EN · 13 February 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/396
- Open data entity: https://api.congress.gov/v3/bill/108/s/396