Gunsmith Excise Tax Simplification Act of 2003 - Amends the Internal Revenue Code to exempt a person who manufactures, produces, and imports fewer than 50 firearms per year from the firearms excise tax.
Treats persons considered as a single employer for certain special rule provisions as a single person for such exemption.
Actions
Feb 13, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2471)
Feb 13, 2003
Sponsor introductory remarks on measure. (CR S2471)