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New York · 2025-2026 General Assembly
A10536Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.
Direction
Firearmsindustry liabilityAI label
↓Restricts gun accessmodel confidence 90%
Imposes an 11% excise tax on gross receipts from retail sales of firearms, major components, and ammunition by dealers, manufacturers, and sellers (with exemptions for law enforcement and small sellers), which increases the cost of selling firearms and thus restricts the ability to buy, own or carry
an excise tax is hereby imposed upon licensed dealers in firearms, firearms manufacturers, and sellers of ammunition, at the rate of eleven percent of the gross receipts from the retail sale in this state of any firearm, major component of a firearm, or ammunition.
✓ Quote verified word for word in the bill text
FirearmsotherAI label
↓Restricts gun accessmodel confidence 80%
Creates a gun violence prevention and school safety fund using the tax revenue to fund school safety measures, mental health services, and a court-based firearm relinquishment grant program for removing firearms from prohibited persons, which supports restrictions on firearm access for certain high-
the gun violence prevention and school safety fund established by section ninety-nine-uu of the state finance law.
Why the model tagged it this way: The bill imposes a new excise tax specifically on sales of firearms, components, and ammunition, increasing costs for sellers and buyers, which restricts the firearms axis. It also funds programs including firearm relinquishment from prohibited persons, further restricting access. No provisions on background checks, carry, accessories, red-flag orders, storage, preemption, or other listed topics. The tax is framed as industry-specific rather than general liability but fits the industry-liability subtag as it burdens firearm commerce.
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