The Twenty-fourth Amendment (Amendment XXIV) of the United States Constitution prohibits both Congress and the states from conditioning the right to vote in federal elections on payment of a poll tax or other types of tax. The amendment was proposed by Congress to the states on August 27, 1962, and was ratified by the states on January 23, 1964.

H.R. 5717 proposal for 30% tax on a firearms and 50% ammunition is no different than a poll tax. The spirit of such punitive taxes upon rights is unconstitutional. Government is prohibited in doing this. A prohibitive tax upon the poor, infringing the second amendment by monetary penalty is blatantly unlawful IMO.