S. 396Senate108th Congress (2003-2005)In Committee

Gunsmith Excise Tax Simplification Act of 2003

Sponsored by Max BaucusSen. Max Baucus (D-MT)
Introduced February 13, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

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

February 13, 2003

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SenateIntro Referral

Introduced in Senate

February 13, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S2471)

February 13, 2003

SenateIntro Referral

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

February 13, 2003

Floor Debate

22 members

What members said about S. 396 on the floor

7 Republicans15 Democrats
Orrin G. Hatch
Sen. Orrin G. HatchR-UT · Feb 13, 2003

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. On the appropriations bill. I will be happy to yield at any time to them. Mr. President, before I came to the…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Feb 13, 2003

Mr. President, I continue to oppose the Estrada nomination. What is at stake in this nomination is a lifetime appointment to the second highest court in the land. The D.C. Circuit Court of Appeals…

Max Baucus
Sen. Max BaucusD-MT · Feb 13, 2003

Mr. President, one of the great privileges of being a Member of the Senate is to recommend to the President names of people who should be members of the Federal judiciary--that is either the Federal…

Saxby Chambliss
Sen. Saxby ChamblissR-GA · Feb 13, 2003

Mr. President, I ask unanimous consent to speak in support of the nomination of Miguel Estrada. Mr. President, I recognize that we are now in our ninth day of debate leading up to an ultimate vote on…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 13, 2003

Mr. President, today I introduce the Federal Death Penalty Abolition Act of 2003. This bill would abolish the death penalty at the Federal level. It would put an immediate halt to executions and…

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Maria Cantwell
Sen. Maria CantwellD-WA · Feb 13, 2003

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, last night I sat in my office listening to my colleagues, most on the other side of the aisle,…

John Edwards
Sen. John EdwardsD-NC · Feb 13, 2003

Mr. President, I have previously given a statement and a speech on the floor of the Senate with regard to Mr. Estrada's nomination. I voted against him in the Judiciary Committee. The concerns I had…

Robert C. Byrd
Sen. Robert C. ByrdD-WV · Feb 13, 2003

Mr. President, may I say to the distinguished Senator from Arkansas, my favorite Supreme Court Justice was John Marshall. It is not a very hard question to answer. Mr. President, the language of…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Feb 13, 2003

Madam President, I rise to introduce legislation that I believe will go a long way in helping to improve the safety and durability of the Nation's highway bridges. Today, with great pleasure I am…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Feb 13, 2003

I thank the Chair. Mr. President, I wish to take an opportunity to discuss the appointment of Miguel Estrada to the circuit court and to raise an objection I share with other colleagues on this side…

Mike DeWine
Sen. Mike DeWineR-OH · Feb 13, 2003

Madam President, I join several of my colleagues today to introduce a series of bills related to the reauthorization of the Higher Education Act (HEA). These five bills emphasize a number of issues…

Patty Murray
Sen. Patty MurrayD-WA · Feb 13, 2003

Mr. President, I rise today to discuss the nomination of Miguel Estrada to the U.S. Court of Appeals for the District of Columbia. Throughout my service in the Senate, we have struggled with judicial…

Max Baucus
Sen. Max BaucusD-MT · Feb 13, 2003

Mr. President, I am pleased to introduce the Gunsmith Excise Tax Simplification Act of 2003. This bill will protect funding for the Federal Aid to Wildlife Restoration Fund by simplifying…

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Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Feb 13, 2003

Madam President, today I am pleased to introduce the Geriatric Care Act of 2003, a bill to increase the number of geriatricians in our country through training incentives and Medicare reimbursement…

Harry Reid
Sen. Harry ReidD-NV · Feb 13, 2003

Madam President, over the last several years, I have tried to correct a long-standing injustice impacting our Nation's veterans. Under a law that is now over 110 years old, most veterans who retire…

Ben Nighthorse Campbell
Sen. Ben Nighthorse CampbellR-CO · Feb 13, 2003

Madam President, today I introduce the ``Campus Classmate Offenders in Rehabilitation and Treatment Act of 2003.'' The legislation I am introducing today is based on legislation I previously…

Blanche L. Lincoln
Sen. Blanche L. LincolnD-AR · Feb 13, 2003

Mr. President, I certainly thank my colleague from West Virginia for his courtesy and kindness in letting me go forward. I appreciate it. Mr. President, I come to the floor today to express my…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 13, 2003

Mr. President, last night, White House Counsel Alberto Gonzales responded to the letter that Senator Daschle and I sent to the President this week, renewing the request that the Judiciary Committee…

John Ensign
Sen. John EnsignR-NV · Feb 13, 2003

Mr. President, 194 years ago this week, a son was born to Nancy and Thomas Lincoln in Elizabethtown, Kentucky. That son, Abraham, would go on to become President of the United States at one of the…

Don Nickles
Sen. Don NicklesR-OK · Feb 13, 2003

Mr. President, I rise today to introduce a bill and to speak about a litigation crisis affecting both the overall well-being of our nation and our ability to stimulate economic recovery. I'm speaking…

Tom Harkin
Sen. Tom HarkinD-IA · Feb 13, 2003

Mr. President, I haven't had the opportunity in the last couple of days to have my say on Mr. Estrada. I thought I would take the time now to talk a little bit about the nomination of Miguel Estrada…

Ben Nelson
Sen. Ben NelsonD-NE · Feb 13, 2003

Madam President, I thank you for the opportunity to speak about what is clearly a bipartisan issue. I would like to add to what my colleague from Minnesota said about the Fuels Security Act offered…

Thomas A. Daschle
Sen. Thomas A. DaschleD-SD · Feb 13, 2003

Madam President, headlines in daily papers all across the country underscore our economy's vulnerability to foreign oil. Today, a new generation is learning what many Americans have known since the…

Norm Coleman
Sen. Norm ColemanR-MN · Feb 13, 2003

Madam President, if I may, in contrast to the very partisan tone of the Estrada filibuster and this partisan divide that is stopping us from moving forward, I want to spend a few minutes talking…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued February 13, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 396 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 396

To amend the Internal Revenue Code of 1986 to exempt small
manufacturers from the firearms excise tax.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 13, 2003

Mr. Baucus (for himself and Mr. Grassley) introduced the following
bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to exempt small
manufacturers from the firearms excise tax.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Gunsmith Excise Tax Simplification
Act of 2003''.

SEC. 2. CUSTOM GUNSMITHS.

(a) Small Manufacturers Exempt From Firearms Excise Tax.--Section
4182 of the Internal Revenue Code of 1986 (relating to exemptions) is
amended by redesignating subsection (c) as subsection (d) and by
inserting after subsection (b) the following new subsection:
``(c) Small Manufacturers, Etc.--
``(1) In general.--The tax imposed by section 4181 shall
not apply to any article described in such section if
manufactured, produced, or imported by a person who
manufactures, produces, and imports less than 50 of such
articles during the calendar year.
``(2) Controlled groups.--All persons treated as a single
employer for purposes of subsection (a) or (b) of section 52
shall be treated as one person for purposes of paragraph
(1).''.
(b) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to articles sold by the manufacturer, producer, or
importer on or after the date which is the first day of the
month beginning at least 2 weeks after the date of the
enactment of this Act.
(2) No inference.--Nothing in the amendments made by this
section shall be construed to create any inference with respect
to the proper tax treatment of any sales before the effective
date of such amendments.
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