Firearms and ammunition; imposes additional sales and use tax, use of proceeds.

Additional state sales tax on firearms and ammunition;use of proceeds; Student Mental Health and Safety Fund and Program.Imposes an additional sales and use tax on the retail sale of firearmsand ammunition. The amount of the tax shall be 10 percent minus theamount of tax imposed by all other sales and use taxes levied bythe Commonwealth. Revenues from the tax shall be deposited in theStudent Mental Health and Safety Fund (the Fund), which is establishedby the bill. In addition to the Fund, the bill creates the StudentMental Health and Safety Program (the Program). The Program and Fundshall provide grants on a competitive basis to public school divisionsfor the purpose of funding full-time school counselor positions ata ratio of 250:1 or better, school social worker positions at a ratioof 400:1 or better, and school psychologists at a ratio of 500:1or better.