Federal Register #2026-09155

ATF Final Rule: NFA Tax Remittance Changes and Electronic Approvals

This final rule from the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) updates National Firearms Act (NFA) tax remittance provisions: - Government Buyer: - Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), Department of Justice - Key Regulatory Changes: - Reduces making and transfer taxes to $0 for certain NFA firearms: - Silencers - Short-barreled rifles - Short-barreled shotguns - Any Other Weapons (AOWs) - Maintains $200 tax for machine guns and destructive devices - Allows ATF approval stamps on making and transfer applications to be issued electronically - Implements minor administrative edits to improve clarity and facilitate electronic transactions - No OEMs, vendors, or products/services are being procured; this is a regulatory update, not a procurement action - No specific quantities, part numbers, or unique technical requirements are included

Description

This final rule by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) amends regulations on the National Firearms Act (NFA) to reflect statutory changes made by the One Big Beautiful Bill Act (OBBBA). The rule reduces the tax remittance rate for certain NFA firearms, specifically reducing the making and transfer taxes to $0 for silencers, short-barreled rifles, short-barreled shotguns, and any other weapons (AOWs), while maintaining the $200 tax for machine guns and destructive devices. The rule also allows the ATF approval stamp on making and transfer applications to be electronic and makes minor administrative edits. The rule is effective June 10, 2026.

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