Monitoring the Session

SB 1286

Eckhardt Bill Adds A 1% Tax On Guns And Gear

Died in committee

Verdict: Smells

SmellsInitial review
Sen. Sarah EckhardtDSenate 14
Why it's charged
New fee, fund, board or appointees

THE TEXT

…“this chapter to the credit of an account in the general revenue fund”…

Bill text, introduced version (I)

The bill creates a new tax on firearm buyers and routes it into a new dedicated account usable only for one program. The caption says this plainly, so it is a new tax and fund, not a hidden one.

New fee, fund, board or appointees

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the imposition of a sales tax on ammunition, firearms, and firearm accessories to provide funding for the family violence program in the Health and Human Services Commission.

Caption from analyzed text · version I.

Summary

On top of sales tax, scopes and suppressors included. It funds only the family violence program.

The bill adds a new 1 percent state tax on every dealer sale of ammunition, firearms, and firearm accessories like scopes, magazines, suppressors, and stocks. It touches licensed dealers, who must collect the tax on top of regular sales tax, and every Texan who buys guns or gear from them. The money goes into a dedicated account that can only be spent on the Health and Human Services Commission's family violence program, starting September 1, 2025.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R SB 406 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 406 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 14, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB1286 · 2025-02-14

SOLD BY

ITEM

relating to the imposition of a sales tax on ammunition, firearms, and firearm accessories to provide funding for the family violence program in the Health and Human Services Commission.

WHAT IT DOES

On top of sales tax, scopes and suppressors included. It funds only the family violence program.

The bill adds a new 1 percent state tax on every dealer sale of ammunition, firearms, and firearm accessories like scopes, magazines, suppressors, and stocks. It touches licensed dealers, who must collect the tax on top of regular sales tax, and every Texan who buys guns or gear from them. The money goes into a dedicated account that can only be spent on the Health and Human Services Commission's family violence program, starting September 1, 2025.

CHARGES

[x] NEW FEE, FUND, BOARD OR APPOINTEESanalysis confidence 60%

THE TEXT

…“this chapter to the credit of an account in the general revenue fund”…

Bill text, introduced version (I)

The bill creates a new tax on firearm buyers and routes it into a new dedicated account usable only for one program. The caption says this plainly, so it is a new tax and fund, not a hidden one.

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Finance
FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Donald Henley$117,500Dale Linebarger$38,769Stephen McNally$24,000

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Donald Henley$117,500.00
Dale Linebarger$38,769.25
Stephen McNally$24,000.00
Money

Missing data does not establish zero giving. Display amounts are rounded.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R SB 406

by Sen. Eckhardt, same lead author · Died in committee · same text

Introduced text

Last action, Feb 15, 2023: Referred to Finance

Relating to the imposition of a sales tax on ammunition, firearms, and firearms accessories to provide funding for the family violence program in the Health and Human Services Commission.

Caption, 88R bill history

Sources

Texas Senate · Filed Feb 14, 2025

02/28/2025 S Referred to Finance

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Finance · Final status: Died in committee

Subjects

AGORA MUNICIPAL MANAGEMENT DISTRICT NO. 1 (D57BG)

Family--Family Violence

State Finances--Management & Control

Taxation--Sales

Weapons

HEALTH & HUMAN SERVICES COMMISSION

Text

The text as introduced · 425 words

89R9674 RDS-D

By: Eckhardt, Gutierrez
S.B. No. 1286

A BILL TO BE ENTITLED

AN ACT

relating to the imposition of a sales tax on ammunition, firearms,

and firearm accessories to provide funding for the family violence

program in the Health and Human Services Commission.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Subtitle E, Title 2, Tax Code, is amended by

adding Chapter 165 to read as follows:

CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM

ACCESSORIES

Sec. 165.0001. DEFINITIONS. In this chapter:

(1) "Ammunition" has the meaning assigned by 18 U.S.C.

Section 921(a)(17)(A).

(2) "Dealer" has the meaning assigned by 18 U.S.C.

Section 921(a)(11).

(3) "Firearm" has the meaning assigned by 18 U.S.C.

Section 921(a)(3).

(4) "Firearm accessory" means an item used in

conjunction with or mounted on a firearm that is not essential to

the basic function of a firearm, including a telescopic or laser

sight, magazine, flash or sound suppressor, folding or aftermarket

stock and grip, speedloader, ammunition carrier, or light for

target illumination.

Sec. 165.0002. AMMUNITION, FIREARMS, AND FIREARM

ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of

ammunition, a firearm, or a firearm accessory.

(b) The tax rate is one percent of the sale price of the

ammunition, firearm, or firearm accessory.

(c) The tax imposed under this chapter is in addition to the

tax imposed under Chapter 151. The tax imposed by this chapter does

not apply to a sale unless the tax imposed under Chapter 151 applies

to the sale.

Sec. 165.0003. APPLICATION OF OTHER LAW. (a) Except as

provided by this chapter:

(1) the tax imposed by this chapter is administered,

imposed, collected, and enforced in the same manner as the tax under

Chapter 151 is administered, imposed, collected, and enforced; and

(2) the provisions of Chapter 151 applicable to the

sales tax imposed under Subchapter C, Chapter 151, apply to the tax

imposed by this chapter.

(b) A change in the law relating to the taxation of the sale

of ammunition, a firearm, or a firearm accessory under Chapter 151

also applies to the tax imposed by this chapter.

Sec. 165.0004. DISPOSITION AND USE OF PROCEEDS. The

comptroller shall deposit the proceeds from taxes imposed under

this chapter to the credit of an account in the general revenue fund

that may be appropriated only to the Health and Human Services

Commission to provide funding for the family violence program

established under Chapter 51, Human Resources Code.

SECTION 2. This Act takes effect September 1, 2025.