HBA-SEP, EDN H.B. 294 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 294
By: Thompson
Ways & Means
2/15/2001
Introduced



BACKGROUND AND PURPOSE 

According to the Texas Department of Health, Bureau of Vital Statistics,
209 gun-related deaths among persons under the age of 18 were reported in
1997.  According to the Child Death Registry, from 1996 to 1997, 61% of
firearms used were handguns and 37% of the firearm injuries occurred in the
person's own home.  Some believe that gun owners should be encouraged to
lock up guns that are not under personal supervision to keep guns out of
the hands of children.  House Bill 294 exempts from sales tax an item that
is an enclosure specifically designed or modified for the purpose of
storing a firearm and equipped with a locking device intended to prevent
unauthorized access to the 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. 

ANALYSIS

House Bill 294 amends the Tax Code to provide that an enclosure
specifically designed or modified for the purpose of storing a firearm and
equipped with a locking device intended to prevent unauthorized access to
the firearm is exempt from Limited Sales, Excise, and Use taxes.    

EFFECTIVE DATE

July 1, 2001, or if the Act does not receive the necessary vote, the Act
takes effect October 1, 2001.