§ 4182. Exemptions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 490 · 68A Stat. 490

   Enacted · 26 U.S.C. § 4182

   Aug. 16, 1954, ch. 736, 68A Stat. 490

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 490

2. 1969

   Interest Equalization Tax Extension Act of 1969

   Pub. L. 91–128 § 5 · 83 Stat. 261

   Added · 26 U.S.C. § 4182(c)

   Pub. L. 91–128 added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 91–128 added subsec. (c).

   Enacted provision · exact public law section
   SEC. 5. AMMUNITION RECORDKEEPING REQUIREMENTS. Section 4182 (relating to exemptions from tax on certain firearms 68A Stat. 490. and ammunition) is amended by adding at the end thereof the following new subsection: “(c) Records.— Notwithstanding the provisions of sections 922(b)(5) and 923(g) of title 18, United States Code, no person holding a Federal license under chapter 44 of title 18, United States Code, shall be required to record the name, address, or other information about the 82 Stat. 1214. 18 USC 921–928. purchaser of shotgun ammunition, ammunition suitable for use only in rifles generally available in commerce, or component parts for the aforesaid types of ammunition.”

3. 2005

   Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

   Pub. L. 109–59 title XI § 11131(a) · 119 Stat. 1144

   1. Added · 26 U.S.C. § 4182(c); 26 U.S.C. § 4182(d)

      Pub. L. 109–59 added subsec. (c)

   2. Redesignated · 26 U.S.C. § 4182(c); 26 U.S.C. § 4182(d)

      Pub. L. 109–59 redesignated former subsec. (c) as (d)

   Source evidence

   Code amendment note
   Subsecs. (c), (d). Pub. L. 109–59 added subsec. (c) and redesignated former subsec. (c) as (d).

   Enacted provision · exact public law section
   (a) Small Manufacturers Exempt From Firearms Excise Tax.— Section 4182 (relating to exemptions) is amended by redesignating subsection (c) as subsection (d) and by inserting after subsection (b) the following new subsection: “(c) Small Manufacturers, Etc.— “(1) In general.— The tax imposed by section 4181 shall not apply to any pistol, revolver, or firearm described in such section if manufactured, produced, or imported by a person who manufactures, produces, and imports less than an aggregate of 50 of such articles during the calendar year. “(2) Controlled groups.— All persons treated as a single employer for purposes of subsection (a) or (b) of section 52 shall be treated as one person for purposes of paragraph (1).” .

4. 2025

   Pub. L. 119–21 title VII § 70436(c) · 139 Stat. 247

   Inserted · 26 U.S.C. § 4182(a)

   Pub. L. 119–21 inserted at end “For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.”

   Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 119–21 inserted at end “For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.”

   Effective date note
   Pub. L. 119–21, title VII, § 70436(d), July 4, 2025, 139 Stat. 248, provided that: “The amendments made by this section [amending this section and sections 5811 and 5821 of this title] shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act [July 4, 2025].”

3 of 5 references resolved to an enrolled provision · 1 partial · 1 unresolved