Legislative Update
NFA Tax Changes Coming 2026
The One Big Beautiful Bill Act eliminates the $200 NFA tax stamp for most NFA items starting January 1, 2026.
$0 Tax Stamps Starting January 1, 2026
The One Big Beautiful Bill Act (P.L. 119-21) was signed into law on July 4, 2025. This legislation reduces the $200 NFA tax stamp to $0 for silencers, short-barreled rifles, short-barreled shotguns, and any other weapons.
What's Changing
Effective January 1, 2026
Silencers / Suppressors
Tax reduced from $200 to $0
All silencers regulated under the NFA will no longer require a $200 tax payment.
Short-Barreled Rifles (SBRs)
Tax reduced from $200 to $0
Rifles with barrels under 16 inches or overall length under 26 inches.
Short-Barreled Shotguns (SBSs)
Tax reduced from $200 to $0
Shotguns with barrels under 18 inches or overall length under 26 inches.
Any Other Weapons (AOWs)
Tax reduced from $200 to $0
Various NFA-regulated items that don't fit other categories.
What Stays the Same
While the tax is being eliminated, the NFA registration process and requirements remain unchanged.
ATF Form 4 Still Required
You must still submit ATF Form 4 (Application for Tax Paid Transfer) to transfer NFA items.
Background Checks & Fingerprints
FBI background checks, fingerprint cards, and passport photos are still required for all NFA transfers.
NFRTR Registration
All NFA items must still be registered in the National Firearms Registration and Transfer Record.
Machine Guns & Destructive Devices
The $200 tax stamp remains in effect for machine guns and destructive devices. These items are NOT included in the tax reduction.
Frequently Asked Questions
When does this take effect?
The $0 tax rate takes effect on January 1, 2026. Any Form 4 applications submitted on or after this date will not require the $200 tax payment for qualifying items.
What if I already paid the $200 tax?
Tax payments made before January 1, 2026 are not refundable. The new $0 rate only applies to applications submitted on or after the effective date.
Should I wait until 2026 to buy a silencer?
That depends on your priorities. If you purchase now, you'll pay the $200 tax but could receive your item sooner. Waiting until January 2026 saves the tax but delays your purchase. Consider current wait times (typically 6-12 months) when making your decision.
Will processing times improve?
It's possible that demand may increase after the tax elimination, which could impact processing times. The ATF has not made any announcements regarding staffing or processing changes related to this legislation.
Are there any state restrictions?
This is federal legislation and does not change state laws. Silencers and other NFA items remain prohibited in some states regardless of federal tax changes. Always verify your state and local laws before purchasing.
Official Sources
This information is provided for educational purposes. Consult with a legal professional for advice specific to your situation.
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