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.