A zero rated firearm counts as one on which the tax has been paid
To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70436, Sec. 70436.
Written by .
A zero rated firearm counts as one on which the tax has been paid
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70436 in the PDF
What the document says
“For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.”
The section adds a sentence to section 4182(a) of the Internal Revenue Code of 1986 treating a firearm taxed at $0 under the new rule as one on which the transfer tax has been paid. The amendments apply to calendar quarters beginning more than 90 days after enactment.
What the document actually says
“For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.”
That sentence, in plain words
A firearm at the zero rate is treated as one whose tax has been paid.
What this is about
That matters where another rule turns on payment. Without it a zero rate could look like non-payment. The changes start more than 90 days after this law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70436, 139 Stat. 247 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A zero rated firearm counts as one on which the tax has been paid,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70436, Sec. 70436. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70436-conforming/ (retrieved August 26, 2026).
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