Some points from the article.
https://freebeacon.com/democrats/proposed-biden-gun-tax-could-top-34-billion/
American gun owners could face tens of billions of dollars in new taxes to keep the guns they already own under Democrat Joe Biden's gun ban and tax plan.
At least 20 million rifles and 150 million ammunition magazines would be caught up in the sales ban and registration scheme Biden touted on the campaign trail, according to a National Shooting Sports Foundation (NSSF) report. The new taxes would cost Americans more than $34 billion, according to a Washington Free Beacon analysis.
Biden wants to ban new sales of AR-15 rifles and similar firearms as well as any ammunition magazine holding more than 10 rounds—sizes that come standard on most modern rifles and handguns. He would pay some owners to surrender the affected guns they legally own and force everyone else to register the guns under the National Firearms Act. The proposal would require owners to pay a $200 tax stamp for each item.
https://freebeacon.com/democrats/proposed-biden-gun-tax-could-top-34-billion/