No User Fees for Gun Owners Act
This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge as a condition of the manufacture importation, acquisition, transfer, or continued ownership of a firearm or ammunition, with the exception of a proportionate sales tax.
The bill imposes the same prohibition under the Internal Revenue Code for firearms, pistols, or revolvers, but allows for the assessment of a proportionate sales tax.
To ban the imposition of any State or local liability insurance, tax, 
    or user fee requirement for firearm or ammunition ownership or 
                               commerce.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No User Fees for Gun Owners Act''.

SEC. 2. BAN ON IMPOSITION OF STATE OR LOCAL LIABILITY INSURANCE, TAX, 
              OR USER FEE REQUIREMENT AS A CONDITION OF FIREARM OR 
              AMMUNITION OWNERSHIP OR COMMERCE.

    Section 927 of title 18, United States Code, is amended--
            (1) by inserting ``(a) In General.--Except as provided in 
        subsection (b),'' before ``No''; and
            (2) by adding after and below the end the following:
    ``(b) No State or Local Insurance, Tax, or User Fee Required as a 
Condition of Gun or Ammunition Ownership or Commerce.--A State, or unit 
of local government of a State, may not impose any insurance 
requirement, or any tax, user fee, or other similar charge, as a 
condition of the manufacture, importation, acquisition, transfer, or 
continued ownership of a firearm or ammunition, except that a generally 
applicable sales tax may be assessed against firearms or ammunition in 
the same proportion to which the tax applies to other goods or 
services.''.

SEC. 3. LIMITATION ON CONDITIONS OF GUN OWNERSHIP OR COMMERCE.

    Part I of subchapter B of chapter 53 of the Internal Revenue Code 
of 1986 is amended by inserting after section 5848 the following new 
section:

``SEC. 5848A. LIMITATION ON CONDITIONS OF GUN OWNERSHIP.

    ``(a) In General.--A State, or unit of local government of a State, 
may not impose any insurance requirement, or any tax, user fee, or 
other similar charge, as a condition of the manufacture, importation, 
acquisition, transfer, or continued ownership of a firearm, pistol, or 
revolver, except that a generally applicable sales tax may be assessed 
against firearms, pistols, or revolvers in the same proportion to which 
the tax applies to other goods or services.
    ``(b) Firearm, Pistol, Revolver.--The terms `firearm', `pistol', 
and `revolver' shall have the same meaning as when used in part III of 
subchapter D of chapter 32.''.
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No User Fees for Gun Owners Act
To ban the imposition of any State or local liability insurance, tax, or user fee requirement for firearm or ammunition ownership or commerce.
No User Fees for Gun Owners Act
Rep. Jackson, Ronny