HBA-NLM, MAJ H.B. 730 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 730
By: Thompson
Ways & Means
2/26/1999



BACKGROUND AND PURPOSE 

According to the Texas Department of Health, 307 gun- related deaths among
persons under the age of 18 were reported in 1997. Of the reported deaths,
37 were accidental, 103 were due to suicide, 162 were due to homicide and 5
were undetermined. Some believe that gun owners should be encouraged to
lock up guns that are not under personal supervision, in order to keep guns
out of the hands of children. H.B. 730 exempts from the sales tax a
tangible item that is an enclosure specifically designed or modified for
the purpose of storing a firearm and is equipped with a locking device
intended to prevent unauthorized access to a firearm. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter H, Chapter 151, Tax Code, by adding Section
151.333, as follows: 

Sec. 151.333. GUN SAFES.  Exempts from the taxes imposed by this chapter
(Limited Sales, Excise, and Use Tax) a tangible item that is an enclosure
specifically designed or modified for the purpose of storing a firearm and
is equipped with a locking device, including a padlock, key lock, or
combination lock, intended to prevent unauthorized access to the firearm.  

SECTION 2.  Makes application of this Act effective on the first day of the
first calendar quarter beginning on or after the date that it may take
effect under Section 39, Article III, Texas Constitution. Makes application
of this Act prospective. 

SECTION 3.  Emergency clause.