SECTION 1. Chapter 29 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after section 2AAAAAA, the following new section:-

2BBBBBB. There is hereby established and set up on the books of the commonwealth a separate fund to be known as the Violence Reduction and Firearm Injury Prevention Trust Fund. Amounts credited to such fund shall be available, without further appropriation, to the executive office of health and human services who shall utilize such funds to establish an annual municipal grant program to support local programs and initiatives targeted at reducing youth violence, gun violence or firearm related injuries.

SECTION 2. Section 2 of Chapter 64H of the General Laws, as so appearing, is hereby amended by adding the following new paragraph:-

In addition to all other rates of tax provided herein, an additional surcharge of 4.75 percent shall be imposed on sales at retail of all ammunition, rifles, shotguns, firearms or parts thereof, as those terms are defined in section 121 of chapter 140, in the Commonwealth. All revenues received from such surcharge, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Violence Reduction and Firearm Injury Prevention Trust Fund established pursuant to section 2BBBBBB of chapter 29 of the General Laws.

SECTION 3. Section 2 of Chapter 64I of the General Laws, as so appearing, is hereby amended by adding the following new paragraph:-

In addition to all other rates of tax provided herein, an additional surcharge of 4.75 percent shall be imposed on the storage, use or other consumption of ammunition, rifles, shotguns, firearms or parts thereof, as those terms are defined in section 121 of chapter 140, purchased from any vendor or manufactured, fabricated or assembled from materials acquired either within or outside the commonwealth for storage, use or consumption within the commonwealth. All revenues received from this surcharge, together with any penalties, forfeitures, interest, costs of suits and fines collected in connection therewith, less all amounts refunded or abated in connection therewith, all as determined by the commissioner of revenue according to his best information and belief, shall be credited to the Violence Reduction and Firearm Injury Prevention Trust Fund established pursuant to section 2BBBBBB of chapter 29 of the General Laws.