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On July 4, 2025, the U.S. Congress passed the "One Big Beautiful Bill Act" (H.R. 1), a sweeping piece of legislation that includes significant changes to the National Firearms Act (NFA) of 1934. Signed into law by President Donald Trump, this bill marks a historic shift in the regulation of certain firearms and accessories, particularly for gun owners and Second Amendment advocates. Among its many provisions, the bill eliminates the $200 excise tax on suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and "any other weapons" (AOWs) as defined by the NFA. This blog post explores the implications of these changes, the legislative journey, and what it means for gun owners moving forward.
Enacted in 1934 during the Prohibition era, the NFA was designed to regulate firearms and accessories deemed particularly dangerous, such as machine guns, short-barreled firearms, and suppressors (commonly referred to as silencers). The law imposed a $200 tax on the manufacture and transfer of these items, required federal registration with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), and mandated additional background checks. At the time, the $200 tax was a significant financial burden, intended to deter ownership of these items by civilians. Adjusted for inflation, that tax is equivalent to over $4,000 today, yet it remained unchanged for nearly a century.
The NFA's tax and registration requirements have long been criticized by gun rights advocates as unconstitutional and overly restrictive, arguing they infringe on Second Amendment rights. Suppressors, in particular, have been a focal point of reform efforts, as they are primarily used by hunters and shooters to protect hearing, not to facilitate crime as often depicted in media.
The "One Big Beautiful Bill" (OBBB) emerged as a comprehensive legislative package that included tax reforms, spending cuts, and extensions of the 2017 Tax Cuts and Jobs Act. Tucked within this massive bill was Section 70436, titled "Elimination of Tax on Certain Devices Under the National Firearms Act," which specifically addresses NFA items. Key provisions include:
Elimination of the $200 Tax: The bill reduces the transfer and manufacturing taxes to $0 for suppressors, SBRs, SBSs, and AOWs. This change removes a significant financial barrier for law-abiding gun owners seeking to acquire these items.
Retention of NFA Oversight: While the tax has been eliminated, these items remain under NFA regulation, meaning background checks and federal registration with the ATF are still required. The bill does not fully deregulate these items as some advocates had hoped.
Exclusion of Machine Guns and Destructive Devices: The tax elimination applies only to suppressors, SBRs, SBSs, and AOWs. Machine guns and destructive devices (e.g., explosives) continue to be subject to the $200 tax and stringent NFA regulations.
The bill passed the House in a tight 218-214 vote on July 3, 2025, after narrowly clearing the Senate with a 51-50 vote, requiring Vice President JD Vance to break the tie. This legislative victory was celebrated by groups like the National Rifle Association (NRA) and the American Suppressor Association (ASA) as a significant step toward reducing the burdens imposed by the NFA.
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