CUSTOM GUNSMITHS.

SEC. 11131. CUSTOM GUNSMITHS.(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).”.(b) Effective Date.—(1) In general.—The amendments made by this section shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.(2) No inference.—Nothing in the amendments made by this section shall be construed to create any inference with respect to the proper tax treatment of any sales before the effective date of such amendments.