Zero Tax, Zero Justification: Can Congress Finish the Job on the NFA?

Summary

Following a 2025 law that eliminated NFA tax stamps for SBRs, SBSs, suppressors, and AOWs, a federal district court in Texas ruled this $0 tax made the NFA unconstitutional as applied to the plaintiffs in *Silencer Shop Foundation v. ATF*. Now, Representative Lauren Boebert has introduced H.R. 8921, the 'Freedom from Taxes Act of 2026,' to eliminate the $200 tax stamp for machine guns and destructive devices, potentially using budget reconciliation to finish dismantling the NFA.