Comprehensive Community Safety Funding Act

SB 118 imposes a new excise tax on gross receipts from firearm, accessory, and ammunition sales by federally licensed dealers in Maryland. The tax revenue will fund specific community safety programs: 26% to violence prevention initiatives, 26% to trauma centers, 20% to community safety partnerships, and smaller portions to survivor support and trauma physician services. The bill rewrites multiple sections of Maryland law to create this tax, establish revenue distribution rules, and define key terms like "firearm" and "ammunition." It explicitly states the funding is intended to supplement, not replace, existing state funding for these programs.