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United States · Bill · S

S. 396 (108th)

Gunsmith Excise Tax Simplification Act of 2003

referredUnited States· United States Congress· EN

Introduced

13 February 2003

Last action

13 February 2003 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)

Sponsors

Sen. Baucus, Max [D-MT], Sen. Grassley, Chuck [R-IA]

Subjects

Taxation

Source updated

18 August 2025

Taxation

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 February 2003

    Introduced

    Sponsor introductory remarks on measure. (CR S2471)

    Source: IntroReferral

  2. 13 February 2003

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 13 February 2003

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 13 February 2003

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 13 February 2003

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 13 February 2003

    Open at official source

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Sponsors

Related records

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Sources

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