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HR 3139 106th Congress House

Gun Excise Tax Funds to Prevention Act

Official title: To amend the Internal Revenue Code of 1986 to increase the excise tax on firearms and to earmark the increase for juvenile justice and delinquency prevention programs.

Introduced: November 3, 1999 See on congress.gov
Taxation AmmunitionCrime and Law EnforcementDelinquency preventionEconomics and Public Finance
More subjectsShow fewer subjects
Emergency ManagementEmergency medical servicesExcise taxFamiliesFederal aid to child health servicesFederal aid to youth servicesFirearmsFirearms injuriesGovernment trust fundsHealthJuvenile delinquencyTax rates
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 5, 1999
Referred to the Subcommittee on Health and Environment.
Oct 25, 1999
Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Oct 25, 1999
Introduced in House
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 Latest action November 5, 1999

Referred to the Subcommittee on Health and Environment.

 Plain-English summary Congressional Research Service
Gun Excise Tax Funds to Prevention Act - Amends the Internal Revenue Code to increase: (1) from ten to 15 percent the excise tax charged for the manufacture, production, or import of pistols or revolvers; and (2) from 11 to 16 percent the excise tax charged for other firearms, shells, and cartridges. Continues the current tax rate for gun sales to the United States, a State, or a political subdivision.

Establishes in the Treasury the Delinquency Prevention Trust Fund and appropriates into such Fund half of the net revenues realized from such tax increase. Requires Fund amounts to be used for incentive grants for local delinquency prevention programs under the Juvenile Justice and Delinquency Prevention Act of 1974.

Establishes in the Treasury the Emergency Medical Services for Children Trust Fund and appropriates into such Fund the other half of the net revenues realized from such tax increase. Requires Fund amounts to be used for carrying out the Emergency Medical Services for Children program administered by the Department of Health and Human Services and the National Highway Traffic Safety Administration.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 2
All 2 Democratic 2
D
Schakowsky, Janice D.
Illinois · Nov 3, 1999
 D
Thompson, Bennie G.
Mississippi · Oct 25, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3139: Gun Excise Tax Funds to Prevention Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3139/
MLA
"H.R. 3139: Gun Excise Tax Funds to Prevention Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3139/.
Bluebook (legal)
H.R. 3139, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3139/.
Markdown link
[H.R. 3139: Gun Excise Tax Funds to Prevention Act](https://openamerica.io/bill/106-HR-3139/)
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