impose a tax on all firearms annually through the income tax code.

Be it resolved that all firearms be subjected to an annual tax assessed on the owner’s income tax return. The owner will be required to declare on their federal and/or state tax return the number of firearms in their household and then pay a fee for each in an amount to be determined by the taxing authority. The revenues will then be dedicated to paying the societal costs of firearms violence which takes the lives of 30,000 Americans every year. The funds will be used to offset the costs of medical care, long-term care, law enforcement , funerals and the overall pain and suffering engendered by the proliferation o f firearms. Failure to make the declaration and pay the tax will expose the owner to charges of income tax evasion.