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.