119-hr3650

HR
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Federal Gift Shop Tax Act

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Introduced:
May 29, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

May 29, 2025
Referred to the House Committee on the Judiciary.

Actions (3)

Referred to the House Committee on the Judiciary.
Type: IntroReferral | Source: House floor actions | Code: H11100
May 29, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
May 29, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
May 29, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

May 29, 2025

Full Bill Text

Length: 2,131 characters Version: Introduced in House Version Date: May 29, 2025 Last Updated: Nov 18, 2025 6:19 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3650 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 3650

To permit a State to impose a sales tax on qualifying purchases at any
gift shop on Federal property, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

May 29, 2025

Ms. Norton introduced the following bill; which was referred to the
Committee on the Judiciary

_______________________________________________________________________

A BILL

To permit a State to impose a sales tax on qualifying purchases at any
gift shop on Federal property, and for other purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Federal Gift Shop Tax Act''.
SEC. 2.

(a) In General.--A State may levy a sales tax on qualifying
purchases made from any gift shop located on Federal property.

(b)
=== Definitions. === -In this section: (1) Federal property.--The term ``Federal property'' means any building, land, or other real property owned, leased, or occupied by a department, agency, or instrumentality of the United States, or any other instrumentality wholly owned by the United States, including any facility or property of the Smithsonian Institution, the National Gallery of Art, the John F. Kennedy Center for the Performing Arts, and the United States Holocaust Memorial Museum. (2) Qualifying purchase.--The term ``qualifying purchase'' means any purchase made in the gift shop or made online through the gift shop. (3) State.--The term ``State'' means each State of the United States, the District of Columbia, American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, the United States Virgin Islands, any other territory or possession of the United States, and any political subdivision of the foregoing. <all>