Where the NFA stands today
Congress’s tax cut took effect in January 2026. A federal court ruling followed in August, and ATF changed its enforcement policy in October. Here is what each did.
What changed in 2026
As of October 20, 2026, ATF has stopped enforcing several NFA requirements for the categories whose making and transfer taxes fell to $0. The NFA itself remains law, and the agency’s enforcement policy can change.
Most making and transfer taxes are now $0
The rates fell to $0 on January 1, 2026, for silencers, short-barreled rifles, short-barreled shotguns, and the statutory “any other weapon” category. Machine guns and destructive devices still carry $200 making and transfer taxes.
The Texas injunction protects specific people
The August 5 judgment from the Northern District of Texas protects the plaintiffs and the associated people and entities covered by the order. That includes certain members and customers; the injunction does not apply to everyone.
ATF extended nonenforcement nationwide
On October 9, ATF announced that it would stop enforcing specified NFA registration and prior-approval requirements for the $0-tax categories across the country, including against people outside the injunction.
Machine guns and destructive devices remain subject to the NFA
ATF continues to enforce the NFA’s requirements for these firearms, including registration, approval, and the $200 making and transfer taxes.
Other gun laws still apply
The Gun Control Act still applies, including dealer background checks and transaction records. Businesses still owe special occupational taxes. Interstate approval remains required for short-barreled rifles and shotguns, state laws remain in force, and ATF continues to accept voluntary registrations.
Enforcement could resume
ATF says a change in the law, the court order, or agency policy could bring enforcement back. Unregistered items have no automatic grandfathering. Later registration is generally unavailable without discretionary relief, and the Attorney General is not required to offer an amnesty.
Other lawsuits are pending
Brown v. ATF has a status conference scheduled for October 22. Roberts v. ATF is listed as active, with argument scheduled for October 20. We have not verified an outcome from that argument as of this review.
Check ATF’s current guidance
The agency’s FAQ explains which requirements it is enforcing and which remain on the books. State laws vary, and the federal policy leaves those restrictions in place.
This overview was checked on October 20, 2026. For a decision about a particular firearm, check ATF’s latest guidance and the applicable state law, and seek legal advice as needed.
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