$0 Tax Left NFA with No Constitutional Basis

By Stephen P. Halbrook
The Volokh Conspiracy
August 9, 2026

In a decision issued on August 5, U.S. District Judge James Wesley Hendrix (N.D. Tex.) ruled in Silencer Shop Foundation v. Bureau of ATF that the One Big Beautiful Bill Act, which repealed the taxes for the making and transferring of certain firearms under the National Firearms Act (NFA), left the law without any basis for its registration requirements in the authority of Congress to “lay and collect Taxes.” U.S. Const. art. I, § 8. cl. 1. The firearms affected are short-barreled rifles, short-barreled shotguns, silencers, and “any other weapon[s],” all defined in 26 U.S.C. § 5845. Machineguns and destructive devices remain subject to the $200 tax.

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“$0 Tax Left NFA with No Constitutional Basis,” The Volokh Conspiracy, August 9, 2026.