Maryland 2026 Regular Session

Maryland Senate Bill SB118

Introduced
1/14/26  

Caption

Comprehensive Community Safety Funding Act

Impact

The bill proposes an 11% excise tax on the gross receipts of federally licensed firearms dealers stemming from sales to Maryland residents. The generated revenue is earmarked for several vital funds, including those focused on violence intervention and prevention, community support partnerships, and compensation for trauma services related to firearm injuries. By redirecting this tax revenue towards violence prevention, the bill is positioned as a proactive measure to enhance community safety and welfare, potentially reducing crime rates associated with firearm use.

Summary

Senate Bill 118, known as the Comprehensive Community Safety Funding Act, is a proposed legislation aimed at imposing an excise tax on certain gross receipts from firearms dealers. This tax applies specifically to the sale of firearms, firearm accessories, and ammunition within the state. The introduction of this tax is aimed at creating a revenue stream for various community safety initiatives and intervention programs, thereby addressing the ongoing concerns related to gun violence and public safety in Maryland.

Contention

Despite its intended benefits, SB118 has sparked discussion and concern among certain groups. Proponents emphasize its importance in funding critical public safety measures and addressing the impacts of gun violence on communities. Conversely, opponents argue that taxing firearm sales may unfairly burden responsible gun owners and dealers. Additionally, there are concerns regarding the effectiveness of utilizing tax revenue in genuinely mitigating gun-related violence, with critics questioning whether the allocated funds will meet their objectives or simply support bureaucratic overhead.

Companion Bills

MD HB197

Crossfiled Comprehensive Community Safety Funding Act

Previously Filed As

MD HB387

Comprehensive Community Safety Funding Act

MD SB666

Maryland Community Action Agencies - Funding

MD HB687

Public Safety - Law Enforcement - Quotas (Community-Oriented Policing Act)

MD SB890

Housing and Community Development - Division of Just Communities - Establishment

MD HB1287

Certificate of Public Convenience and Necessity - BURDEN Analysis (CHERISH Our Communities Act)

MD SB280

Judicial and Public Safety for Service Members Act

MD HB172

Community Health and Safety Works Grant Program and Fund - Alterations

MD SB188

Community Health and Safety Works Grant Program and Fund - Alterations

MD SB777

Howard County - Common Ownership Communities - Funding of Reserve Accounts and Preparation of Funding Plans Ho. Co. 4-25

MD HB641

State Property Tax - Transportation Funding (Transportation Funding Act of 2025)

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