“According to a 1937 United States Supreme Court ruling, the NFA is a tax. A tax must have a revenue-generating purpose. A $0 tax does not raise any revenue. That distinction puts it at odds with the United States Constitution. It is logical to assume that gun groups will pursue this avenue of attack in their lawsuits.”
The $0 tax stamp may be a deliberate strategy by the GOP as a balance between immediate political benefits and long-term objectives. By leveraging the courts, they may seek to achieve what could prove challenging through legislative means alone, deftly navigating a complex issue with foresight and precision.
The United States House of Representatives has passed President Donald Trump’s “One Big Beautiful Bill” without removing suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and any other weapons (AOWs) from the National Firearms Act of 1934 (NFA). Although the items will still require NFA registration, the making and transfer taxes have been dropped to $0.
The fight started in the House, where the House Committee on Ways and Means passed the reconciliation bill with a $0 tax stamp for suppressors. When it went to the floor, a manager’s amendment removed suppressors from the NFA. That is known as section 2 of the Hearing Protection Act. Notably absent was the Stop Harassing Owners of Rifles Today (SHORT) Act. That act removes SBRs, SBSs, and AOWs from the NFA. The bill was passed by the House and moved to the Senate.
In the Senate, after a torrent of public pressure, Republicans added section 3 of the HPA to the “One Big Beautiful Bill.” Section 3 is state-level protection for suppressors. Republicans also added the SHORT Act.
By John 1Crump
