I’ve a better idea than that: how about enforcing already existing Federal law concerning ranges:
10 USC § 4309 - RIFLE RANGES: AVAILABILITY FOR USE BY MEMBERS AND CIVILIANS
(a) Ranges Available.— All rifle ranges constructed in whole or in part with funds provided by the United States may be used by members of the armed forces and by persons capable of bearing arms.
(b) Military Ranges.—
(1) In the case of a rifle range referred to in subsection (a) that is located on a military installation, the Secretary concerned may establish reasonable fees for the use by civilians of that rifle range to cover the material and supply costs incurred by the armed forces to make that rifle range available to civilians.
(2) Fees collected pursuant to paragraph (1) in connection with the use of a rifle range shall be credited to the appropriation available for the operation and maintenance of that rifle range and shall be available for the operation and maintenance of that rifle range.
(3) Use of a rifle range referred to in paragraph (1) by civilians may not interfere with the use of the range by members of the armed forces.
(c) Regulations.— Regulations to carry out this section with respect to a rifle range shall be prescribed, subject to the approval of the Secretary concerned, by the authorities controlling the rifle range.
Use the excise tax to pay the ‘reasonable fees’.
Why should gun purchasers who don't use ranges be forced to pay for them? Abolish the excise tax. Let privately owned gun ranges compete for customers who have more money in their pockets having paid 10% less for their guns. The least efficient use of money is when it passes through government.
Reference bump - thanks! ;-)