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Thursday, August 6, 2026
Federal Judge Blocks ATF Enforcement of NFA Registry After Tax Drops to $0 - Ammoland.com
A federal judge has permanently enjoined the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)from enforcing major registration and transfer requirements of the National Firearms Act of 1934 against a broad coalition of plaintiffs after Congress zeroed out the longstanding $200 tax on short-barreled shotguns, short-barreled rifles, silencers, and “any other weapons.”
In Silencer Shop Foundation v. Bureau of Alcohol, Tobacco, Firearms and Explosives, U.S. District Judge James Wesley Hendrix ruled that the challenged regulatory scheme is unconstitutional because it no longer functions as a revenue measure under the Taxing Clause—the sole constitutional foundation Congress invoked when it passed the NFA more than ninety years ago.
The National Firearms Act was enacted in 1934 (NFA) purely as a tax statute. Congress imposed a $200 making and transfer tax on certain firearms and devices—short-barreled shotguns (SBS), short-barreled rifles (SBR), silencers, and any other weapons (AOWs)—and layered on extensive administrative requirements: Form 1 and Form 4 applications, fingerprints, photographs, local law-enforcement notification, and entry into the National Firearms Registration and Transfer Record. Machine guns and destructive devices remained subject to the same $200 tax. The stated purpose was to raise revenue while simultaneously constricting the market for these items through the heavy tax and regulatory burden.
Click the link to read the whole article: Federal Judge Blocks ATF Enforcement of NFA Registry
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