Bill > H3082

This bill establishes a new 4.75% excise tax on firearms and ammunition sales in Massachusetts, with the revenue specifically directed to a new Public Health and Safety Fund. The fund will be administered by the Secretary of Health and Human Services and the Secretary of Public Safety and Security, with the purpose of supporting community-based public health interventions, research to prevent gun violence, and services for gun violence survivors and victims' families. Licensed firearms and ammunition sellers will be required to pay the excise tax based on the wholesale value of their sales, with each round of ammunition and each firearm subject to the tax. Additionally, sellers must file monthly returns with the Commissioner of Revenue detailing their sales, and failure to do so will result in a $1,000 penalty for each instance. The bill specifies that the funds collected will not be subject to further appropriation and will remain available in the fund from year to year, ensuring a consistent source of funding for gun violence prevention and survivor support initiatives. The Commissioner of Revenue is tasked with creating the necessary regulations to implement this new tax structure.

Budget and Finance

https://malegislature.gov/Bills/194/H3082