S. 396 · 108th Congress
Gunsmith Excise Tax Simplification Act of 2003
- Stage
- In committee
- Sponsor
- Max Baucus
- Introduced
- 2003-02-13
- Latest action
- 2003-02-13 · Introduced in Senate
Summary
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.