One Big Beautiful Bill Act
Since its enactment in 1934, the National Firearms Act has levied a
tax on the manufacture and transfer of certain firearms. The One Big
Beautiful Bill Act (OBBBA), which took effect on January 1, 2026, has
removed this tax on most NFA firearms.
Now, when you submit a Form 1 or Form 4 application, you will not have to pay the tax on short-barreled rifles, short-barreled shotguns, suppressors, or any other weapons. The tax still applies to machine guns and destructive devices.
| Firearm Type | Tax Before OBBBA | Tax After OBBBA |
|---|---|---|
| Short-Barreled Rifles | $200 | $0 |
| Short-Barreled Shotguns | $200 | $0 |
| Suppressors | $200 | $0 |
| Any Other Weapons (Manufacture) | $200 | $0 |
| Any Other Weapons (Transfer) | $5 | $0 |
| Machine Guns | $200 | $200 |
| Destructive Devices | $200 | $200 |
How Does This Affect the Application Process?
The application process is nearly the same as before. All registration
requirements are still in effect and applications must include all of
the following:
- The Form 1 or Form 4.
- A complete copy of your gun trust.
- Two FD-258 fingerprint cards for each responsible person.
- A 2X2-inch photograph taken within the the last 6 months for each responsible person.
- A Form 5320.23 for each responsible person.
The only change is the removal of the tax on certain NFA firearms.
How Will This Affect My Trust?
These new rules affect only the application process, not your trust
itself. Our trusts make no mention of the tax requirement, so they are
already compliant with the new legislation.