NFA Tax Repeal Advances in “One Big Beautiful Bill”

[jdege]

https://www.gunowners.org/goa-secures-major-senate-victory-nfa-tax-repeal-advances-in-one-big-beautiful-bill/
GOA Secures Major Senate Victory: NFA Tax Repeal Advances in “One Big Beautiful Bill”
GOA Secures Major Senate Victory: NFA Tax Repeal Advances in “One Big Beautiful Bill”

FOR IMMEDIATE RELEASE

June 16, 2025

Thanks to aggressive advocacy from GOA and mounting grassroots pressure, the Senate’s version of the “One Big Beautiful Bill” now includes full repeal of the $200 NFA tax on:

• Suppressors
• Short-barreled rifles (SBRs)
• Short-barreled shotguns (SBSs)
• “Any Other Weapons” (AOWs)

This expands the House-passed repeal of the suppressor tax and represents one of the most significant advances for gun rights in decades. The bill next heads to the “Byrd Bath” review, where non-budgetary provisions may be stripped, but because the NFA operates primarily as a tax mechanism — given that the Supreme Court held that the NFA is primarily a tax in Sonzinky v. U.S. (1937) — GOA feels strongly that the provision ought to survive.

[Lumpy]

But just to be clear, they're still NFA registered items, it's just that the tax on them is now zero?

[jdege]

But just to be clear, they're still NFA registered items, it's just that the tax on them is now zero?

Yes.

Reconciliation is only for budget bills, so only the tax can be changed without requiring 60 votes in the Senate.

GOA seems to believe that zeroing out the tax will automatically reduce the reporting requirements to a Form 4473.

I hope they're correct.

[Ranb]

HR-1 is updated. https://www.congress.gov/bill/119th-con ... ill/1/text

SEC. 112029. MODIFICATION OF TREATMENT OF SILENCERS.

(a) In General.--Section 5845(a) is amended by striking ``(7) any
silencer'' and all that follows through ``; and (8)'' and inserting
``and (7)''.
(b) Transfer Tax.--Section 5811(a) is amended to read as follows:
``(a) Rate.--There shall be levied, collected, and paid on firearms
transferred a tax at the rate of--
``(1) $5 for each firearm transferred in the case of a
weapon classified as any other weapon under section 5845(e),
``(2) $0 for each firearm transferred in the case of a
silencer (as defined in section 921 of title 18, United States
Code), and
``(3) $200 for any other firearm transferred.''.
(c) Making Tax.--Section 5821(a) is amended to read as follows:
``(a) Rate.--There shall be levied, collected, and paid upon the
making of a firearm a tax at the rate of--
``(1) $0 for each silencer (as defined in section 921 of
title 18, United States Code) made, and
``(2) $200 for any other firearm made.''.
(d) Effective Date.--The amendments made by this section shall
apply to calendar quarters beginning more than 90 days after the date
of the enactment of this Act.

Section 5845(a) reads as follows.

§5845. Definitions

For the purpose of this chapter-
(a) Firearm

The term "firearm" means (1) a shotgun having a barrel or barrels of less than 18 inches in length; (2) a weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length; (3) a rifle having a barrel or barrels of less than 16 inches in length; (4) a weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length; (5) any other weapon, as defined in subsection (e); (6) a machinegun; (7) any silencer (as defined in section 921 of title 18, United States Code); and (8) a destructive device. The term "firearm" shall not include an antique firearm or any device (other than a machinegun or destructive device) which, although designed as a weapon, the Secretary finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon.

With (7) deleted, silencers are no longer included in the definition of firearms. The transfer and making taxes are also reduced to $0.

But, the 2014 version of the ATF firearm reference guide mentions the word silencer 69 times. While 5845(a) no longer will identify silencers as firearms, other sections will. These include Chapter 44 section 921 and title 27 CFR chapter II part 479. The sentencing enhancements (ection 924) for criminal use of silencers seem to remain in force.

While silencer will not be NFA firearms if HR1 passes, the CGA of 1968 still defines them as firearms.

https://www.atf.gov/firearms/docs/guide ... 4/download

[xd ED]

Gun Silencer Provision In GOP Tax Bill Violates Rules, Says Senate Rules Ref - HuffPost.com

The parliamentarian ruled that the provision making it easier to get silencers, rifles and shotguns is irrelevant to the budget bill and has to come out.

WASHINGTON — A provision in the GOP’s tax and spending bill that makes it easier to get gun silencers violates Senate rules and has to come out, the Senate rules referee said early Friday.
The gun language in the bill was initially added to the House version to garner the vote of Rep. Andrew Clyde (R-Ga.). It eliminates a $200 firearm registration fee for silencers and removes a requirement that people have to register their silencers at all. The Senate later expanded this language to include rifles and shotguns, meaning there would be no registration fee or background checks required to obtain them, either.


Because Republicans are using an expedited process called budget reconciliation, which cannot be filibustered, to pass their One Big Beautiful Bill Act, the bill needs only 51 votes to pass in the Senate instead of requiring 60 to overcome a filibuster. But everything in the bill has to be related to budget matters, and clearly, a provision aimed at making it easier for people to get gun silencers is not related to the budget. The parliamentarian’s ruling means the gun provision would have to pass a 60-vote threshold to stay in the bill, which means Democrats have the votes to ax it.
Democrats had flagged this as one of several unrelated policy riders for the Senate parliamentarian to rule on, so they got a relatively easy win with this one.
“We’re continuing to fight this bill with everything we’ve got, and we’re knocking out more and more provisions that would cause real hardship for American families,” Sen. Ron Wyden (Ore.), the top Democrat on the Senate Finance Committee, said in a statement.


“It’s no surprise that Republicans will jump at any opportunity to please the gun lobby by rolling back gun safety measures, but that kind of policy does not belong in a reconciliation bill,” he said.
The Senate parliamentarian flagged a few more items that are now on the chopping block, too. They include a provision that makes it harder for people to to claim the earned income tax credit, a new tax credit to establish a federal school voucher program and two carve-outs exempting religious institutions from the tax on college and university endowments.

[crbutler]

While I agree that it has nothing to do with a budget reconciliation bill, and I’m hopeful that this precedent will stand for all the other nonsense that the Dems continually put in budget bills, I have my doubts.

The deep state is very interested in keeping as much under the control of bureaucratic agencies as possible.

However, I really doubt that the republicans will run this up as a bill on its own.

[jdege]

While I agree that it has nothing to do with a budget reconciliation bill

I don't agree that repealing the NFA tax on silencers and short has nothing to do with budget reconciliation.

It is a tax. It was defined as a tax in the statute and has been declared to be a tax by SCOTUS.

That the Parliamentarian has claimed that tax modifications are unrelated to the budget is proof positive that her actions are driven by politics, not principle.

Remember, the Assault Weapons Ban was passed through reconciliation.

[jdege]

Go Home, Mr. Vice President: Senate Clears Key Procedural Vote on Trump Reconciliation Bill Outright

The reconciliation package—aka the ‘big, beautiful bill’–was dragged over the finish line in a crucial procedural vote. Vice President JD Vance arrived on the Hill to cast the tiebreaking vote if necessary. It was not needed.

The motion passed 51-49. Thom Tillis (R-NC) and Rand Paul (R-KY) voted against advancing what will be Trump's signature domestic legislation. Sen. Ron Johnson (R-WI) did vote against the motion, but later changed his vote. Republicans came too close to making perfect the enemy of the good, the headline for this weekend.

[Jackpine Savage]

Remember, the Assault Weapons Ban was passed through reconciliation.

I did not remember that. I do remember standing in Bill's Gun Shop buying a Colt HBAR when one of the houses passed it, I think it was the Senate.

[xd ED]

As I now understand it, the Senate could have ignored the parliamentarian’s ruling. The Republicans could replace her, as well.
I suppose we still have a chance to get something accomplished, if the House stands firm, and forces the Senate to pass the original House bill.
But quite a few in Washington will need to grow a spine for that to occur.

[jdege]

Remember, the Assault Weapons Ban was passed through reconciliation.

I did not remember that. I do remember standing in Bill's Gun Shop buying a Colt HBAR when one of the houses passed it, I think it was the Senate.

It passed with 56 votes.