SBRs, SBS, & Suppressors - Only Change = No Tax After Jan 1, 2026

 Received via email from WarOnGuns Correspondent Scott J:

All,

Below is some information I gathered that I hope will clarify the history and final official status of SBRs, SBSs, and suppressors in the “One Big Beautiful Bill”.
(For a quick read: You can read only the highlights portions.)
(For an even quicker read: Just read this "Super Short Summary".)
Super Short Summary:
Nothing changed except that, after January 1, 2026, you won't be required to pay any tax to make or transfer SBRs, SBS, and Suppressors.

SBR = Short-Barreled Rifle
SBS = Short-Barreled Shotgun
Suppressor = Sometimes referred to as a "silencer"
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"Reconciliation Bill Passes Making Tax Stamps for SBRs, SBS, and Suppressors $0"
Ammoland Inc. Posted on July 5, 2025 by John Crump
Excerpts (highlights added):
"The United States House of Representatives has passed President Donald Trump’s “One Big Beautiful Bill” without removing suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and any other weapons (AOWs) from the National Firearms Act of 1934 (NFA). Although the items will still require NFA registration, the making and transfer taxes have been dropped to $0."
"According to a 1937 United States Supreme Court ruling, the NFA is a tax. A tax must have a revenue-generating purpose. A $0 tax does not raise any revenue. That distinction puts it at odds with the United States Constitution. It is logical to assume that gun groups will pursue this avenue of attack in their lawsuits."
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"Hearing Protection Act in 2025: How H.R.1 Affects Suppressors and SBR"
Silencer Shop / July 3, 2025
Excerpts (highlights added):
"Free Tax Stamps Start January 1, 2026:
Suppressors, SBRs, SBSs, and AOWs will still go through the NFA process, but without paying the $200 tax."
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Official link to the "One Big Beautiful Bill Act" (H.R.1 of the 119th Congress (2025-2026)):
Official text regarding the SBRs, SBS, and Suppressors tax:
(Removed line #s, edited format, & added highlights for easier reading)
"SEC. 70436. REDUCTION OF TRANSFER AND MANUFAC-TURING 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).’’
(b) MAKING TAX.—Section 5821(a) is amended to read as follows:
‘‘(a) RATE.—There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—
‘‘(1) $200 for each firearm made in the case of a machinegun or a destructive device, and
‘‘(2) $0 for any firearm made which is not de-scribed in paragraph (1).’’.
(c) CONFORMING AMENDMENT.—Section 4182(a) is amended by adding at the end the following: ‘‘For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid.’’
(d) EFFECTIVE DATE.—The amendments made by this section shall apply to calendar quarters beginning more
than 90 days after the date of the enactment of this Act."
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Effective Date:
"07/04/2025 Signed by President."
July 4, 2025 + 90 days:
"Result: Thursday, October 2, 2025"
"Calendar Quarter" after October 2, 2025:
January 1, 2026
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Definitions
18 U.S. Code § 921
Title 18 - CRIMES AND CRIMINAL PROCEDURE
PART I - CRIMES
CHAPTER 44 - FIREARMS
Sec. 921 - Definitions
Excerpts (highlights added):
(3) The term “firearm” means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive; (B) the frame or receiver of any such weapon; (C) any firearm muffler or firearm silencer; or (D) any destructive device. Such term does not include an antique firearm.
(4) The term “destructive device” means—
(A) any explosive, incendiary, or poison gas—
(i) bomb,
(ii) grenade,
(iii) rocket having a propellant charge of more than four ounces,
(iv) missile having an explosive or incendiary charge of more than one-quarter ounce,
(v) mine, or
(vi) device similar to any of the devices described in the preceding clauses;
.........................
(5) The term “shotgun” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of an explosive to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger.
(6) The term “short-barreled shotgun” means a shotgun having one or more barrels less than eighteen inches in length and any weapon made from a shotgun (whether by alteration, modification or otherwise) if such a weapon as modified has an overall length of less than twenty-six inches.
(7) The term “rifle” means a weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of an explosive to fire only a single projectile through a rifled bore for each single pull of the trigger.
(8) The term “short-barreled rifle” means a rifle having one or more barrels less than sixteen inches in length and any weapon made from a rifle (whether by alteration, modification, or otherwise) if such weapon, as modified, has an overall length of less than twenty-six inches.
.........................
(23) The term “machinegun” has the meaning given such term in section 5845(b) of the National Firearms Act (26 U.S.C. 5845(b)).
[See below for a link]
(24) The terms “firearm silencer” and “firearm muffler” mean any device for silencing, muffling, or diminishing the report of a portable firearm, including any combination of parts, designed or redesigned, and intended for use in assembling or fabricating a firearm silencer or firearm muffler, and any part intended only for use in such assembly or fabrication.
.........................
(28) The term “semiautomatic rifle” means any repeating rifle which utilizes a portion of the energy of a firing cartridge to extract the fired cartridge case and chamber the next round, and which requires a separate pull of the trigger to fire each cartridge.
(29) The term “handgun” means—
(A) a firearm which has a short stock and is designed to be held and fired by the use of a single hand; and
(B) any combination of parts from which a firearm described in subparagraph (A) can be assembled.
.........................
(35) The term “body armor” means any product sold or offered for sale, in interstate or foreign commerce, as personal protective body covering intended to protect against gunfire, regardless of whether the product is to be worn alone or is sold as a complement to another product or garment.
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26 U.S.C.
United States Code, 2023 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle E - Alcohol, Tobacco, and Certain Other Excise Taxes
CHAPTER 53 - MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS
Subchapter B - General Provisions and Exemptions
PART I - GENERAL PROVISIONS
Sec. 5845 - Definitions
Excerpts (highlights added):
(b) Machinegun
The term "machinegun" means any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. The term shall also include the frame or receiver of any such weapon, any part designed and intended solely and exclusively, or combination of parts designed and intended, for use in converting a weapon into a machinegun, and any combination of parts from which a machinegun can be assembled if such parts are in the possession or under the control of a person.
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NOTE:
The definitions listed in
18 U.S. Code § 921 (INTERNAL REVENUE CODE)
and
26 U.S.C. Sec. 5845 (CRIMES AND CRIMINAL PROCEDURE)
are NOT the same.

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