S.B. No. 1286 proposes the introduction of a new sales tax on ammunition, firearms, and firearm accessories, with the revenue generated from this tax designated to fund the family violence program within the Health and Human Services Commission. The bill adds Chapter 165 to Subtitle E, Title 2 of the Tax Code, which outlines definitions for key terms such as "ammunition," "dealer," "firearm," and "firearm accessory." It establishes a tax rate of one percent on the sale price of these items, which is in addition to any existing taxes under Chapter 151 of the Tax Code.

The bill also stipulates that the administration and enforcement of this new tax will follow the same procedures as those for the existing sales tax under Chapter 151. Furthermore, it mandates that the proceeds from this tax be deposited into a specific account within the general revenue fund, which can only be appropriated for the family violence program. The proposed law is set to take effect on September 1, 2025.

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