Congress changes the tax rates

SEC. 70436. REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES. (a) TRANSFER TAX.—Section 5811(a) is amended to read as follows: ‘(a) RATE.—There shall be levied, collected, and paid on firearms transferred a tax at the rate of— (1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and (2) $0 for any firearm transferred which is not described in paragraph (1).’

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What to notice

1. The categories are defined elsewhere

   The amendment keeps a $200 rate for machine guns and destructive devices. The $0 category includes silencers, short-barreled rifles, short-barreled shotguns, and ‘any other weapons’ covered by the NFA.

2. Making and transfer both change

   Subsection (b) makes the same rate change for making a firearm. This section changes taxes; it does not itself strike the NFA’s registration provisions.

3. Enactment and operation are different dates

   The effective-date clause is on the next printed page, 248. It applies the amendments to calendar quarters beginning more than 90 days after enactment, producing a January 1, 2026 start. The later litigation and enforcement policy are separate events.

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