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Bill Analysis Work Sheet

Basic Information and Tracking

What branch of government are you working with? (State or Federal)
The branch of government that I am working with is State (Michigan).
What is the bill number?
The bill number is the following: SB 365 Proposed MCL 205.94cc.
What is the title of the bill?
Use Tax Act is the title of the bill.
Are there any key words, phrases, or concepts associated with the bill?
The following are the words, phrases, or concepts associated with the bill: use tax; exemptions;
firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4cc.
Where does the bill currently reside (which committee)?
Currently, the bill resides in the Michigan Senates tax committee.
Is the bill scheduled for any upcoming hearings or votes?
The bill is not scheduled for any upcoming hearings or votes it is simply sitting in the tax
committee.
Policy
What is the intent of the bill? (What problem does it hope to address, and what are its
goals?)
There are several instances in which deaths have occurred because a firearm was accidentally
fired or fell into the wrong hands. These incidents could have been prevented if the firearms
were secured in a gun safe or with trigger locks. This bill hopes to remedy this issue
by providing an incentive. The bills goal is to increase the amount of people that purchase
firearm safety devices by exempting the firearm storage devices from the use taxes.

What are the core provisions of the bill?

-The bill amends the Use Tax Act by adding proposed MCL 205.94cc (S.B. 365).

- The bill provides that the Use Tax would not apply to the storage, use, or consumption of
firearm safety devices.
- The bill would define "firearm safety devices" as safes, lock boxes, trigger and barrel locks, and
other items designed to enhance home firearm safety.
- The bill would take effect 90 days after being enacted.

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- The exemption would be repealed effective January 1, 2018, in order to encourage people to
take advantage of the tax break and purchase the firearm safety devices.
What are the estimated costs associated with the bill?
According to the Department of Treasury, the estimated costs associated with the bill $1.0
million per year.
Do you think you can support this bill?
No, based on the senates fiscal analysis of the bill, I do not think I can support this bill.
What are the three strongest reasons you have to support or oppose the bill?
1. With the tax exempt there will not be a noteworthy change in price of the Firearm Safety
Devices. For example, if a safety device cost $25 dollars the person will have to pay $23.50.
Thus, the goal of the bill will be thwarted because six percent savings is not very enticing.
2. In order to appropriate the funds for the bill there will have to be cuts in property taxes and the
School Aid Fund.
3. The bill only serves as a Band-Aid, for it does not address the greater problem.
Politics
Is there any group or any legislators that oppose your position? Who are they?
Yes, there are legislators that oppose my position; they are the following:
1. Tonya Schuitmaker (Michigan Senator; primary sponsor)
2. Mike Kowall (Michigan Senator; cosponsor)
3. Rick Jones (Michigan Senator; cosponsor)
What are their most sound reasons for opposing your position?
1. In their opinion, the state should make it a priority to implement guidelines that minimize the
dangers associated with firearms.
2. They hold strongly, that a portion of gun deaths could have been prevented if gun carriers had
acquired firearm safety devices.
3. They believe that eliminating the taxes on firearm safety devices as well as limiting the time
in which the exempt would be in effect will cause people to purchase more safety devices.
Which, in their opinion, will help fulfill their ultimate goal: to reduce the accidental gun related
deaths and gun thefts.

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Does the bill have the support of the Leadership in the legislature?
At the Senate Chamber on September 17, 2015, the SB 365 was read for the third time. When the
senators voted on the bill 37 voted yeas, zero nays, and one senator was excused. Subsequently
the majority are for the bill.
Do your representatives share your position on the issue?
No my representatives did not agree with my position on the issue. Senator Smith from my
district was part of the almost unanimous yeas.
Have you educated them about your position?
No, I have not educated them on my position.
Do they sit on a committee that will deal with the legislation?
My district senator is Virgil Smith Jr. He is currently going through personal issues that have
caused him to be unable to sit in any committee. Therefore, he is not a part of the committee that
deals with this particular legislation.
Links to Sources Used to Create the Bill Analysis:
http://www.legislature.mi.gov/(S(kxrkkjhwtpmlwb1hdd1vmjnh))/documents/20152016/Journal/Senate/pdf/2015-SJ-09-17-083.pdf
http://www.legislature.mi.gov/(S(azmkqkln3pgd4cqjwmiyolls))/mileg.aspx?
page=GetObject&objectName=2015-SB-0365
https://www.legislature.mi.gov/documents/2015-2016/billanalysis/Senate/pdf/2015-SFA-0364A.pdf