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S 396 108th Congress Senate Taxation Commerce Excise tax Firearms Foreign Trade and International Finance Imports Manufacturing industries Small business Tax exemption

Gunsmith Excise Tax Simplification Act of 2003

Introduced: February 13, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Feb 13, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)
Feb 13, 2003
Sponsor introductory remarks on measure. (CR S2471)
Feb 13, 2003
Introduced in Senate
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 Plain-English summary Congressional Research Service
Gunsmith Excise Tax Simplification Act of 2003 - Amends the Internal Revenue Code to exempt a person who manufactures, produces, and imports fewer than 50 firearms per year from the firearms excise tax.

Treats persons considered as a single employer for certain special rule provisions as a single person for such exemption.

What's happening now February 13, 2003

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 13, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 396: Gunsmith Excise Tax Simplification Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-396/
MLA
"S. 396: Gunsmith Excise Tax Simplification Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-396/.
Bluebook (legal)
S. 396, 108th Cong. (2026), https://openamerica.io/bill/108-S-396/.
Markdown link
[S. 396: Gunsmith Excise Tax Simplification Act of 2003](https://openamerica.io/bill/108-S-396/)
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