To provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70436, Sec. 70436.
Written by .
The making tax is set the same way
The document says “shall”Who acts: Secretary of the TreasuryHow: statuteSec. 70436 in the PDF
What the document says
“There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of--”
The section rewrites section 5821(a) of the Internal Revenue Code of 1986 so that the tax on making a firearm is $200 for a machinegun or a destructive device and $0 for any other firearm.
What the document actually says
“There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of--”
That sentence, in plain words
A tax is laid on making a firearm. The rates that follow set how much.
What this is about
The rates are the same as above. A machinegun draws $200. So does a bomb or the like. Every other gun draws nothing.
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
“The making tax is set the same way,” 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-making/ (retrieved August 26, 2026).
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