S.B. No. 1286 proposes the introduction of a one percent sales tax on the sale of ammunition, firearms, and firearm accessories in Texas. This tax is intended to generate funding specifically for the family violence program under the Health and Human Services Commission. The bill adds a new Chapter 165 to Subtitle E, Title 2 of the Tax Code, which includes definitions for "ammunition," "dealer," "firearm," and "firearm accessory," as well as the specifics of the tax's application and administration. The tax will be collected in conjunction with existing sales tax laws and will only apply if the sale is subject to the general sales tax under Chapter 151.

Additionally, the bill stipulates that the proceeds from this new tax will be deposited into a designated account within the general revenue fund, which can only be appropriated for the family violence program established under Chapter 51 of the Human Resources Code. The act is set to take effect on September 1, 2025.

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