The National Firearms Act (NFA) has governed the transfer and registration of certain firearms and devices since 1934. Recently, a significant change occurred under the One Big Beautiful Bill Act (H.R. 1), which eliminates the $200 NFA tax stamp for specific items starting on January 1, 2026. This move affects items like suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and Any Other Weapons (AOWs), but the NFA process remains intact. For federal firearms licensees (FFLs), this change brings new opportunities but also important compliance challenges.
What is the NFA Tax Stamp?
The NFA tax stamp is a federal excise tax and registration requirement for certain firearms and devices defined under the National Firearms Act. Since 1934, anyone wishing to make or transfer an NFA item must pay the $200 suppressor tax stamp (or $5 for AOWs) and complete the necessary ATF documentation, including fingerprint cards, passport-sized photos, and background checks. This stamp serves as both a transfer tax and a registration requirement, ensuring that the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) maintains an official record of each item.
Which Firearms and Devices Require an NFA Tax Stamp?
The following firearm accessories and devices are regulated under the NFA and require a federal tax stamp for ownership, transfer, or manufacturing until January 1, 2026:
- Suppressors (also called silencers): Devices that reduce the noise of firearm discharge.
- Short-Barreled Rifles (SBRs): Rifles with barrels shorter than 16 inches or overall lengths under 26 inches.
- Short-Barreled Shotguns (SBSs): Shotguns with barrels shorter than 18 inches.
- Any Other Weapons (AOWs): Includes items like cane guns, wallet guns, and some non-traditional firearms.
Machine guns and Destructive Devices will continue to be regulated under the NFA, and the $200 excise tax will remain in effect for these items under the 2025 reform, starting January 1, 2026.
The 2025 Update: What’s Changing and When
On July 4, 2025, President Trump signed H.R. 1, also known as the One Big Beautiful Bill, which removes the $200 tax stamp requirement for suppressors, SBRs, SBSs, and AOWs. This change takes effect on January 1, 2026, eliminating the financial burden for firearm suppressor ownership and similar NFA items. The changes in H.R. 1 include provisions from the Hearing Protection Act, but the full deregulation of NFA Items envisioned by the HPA has not been enacted yet.
However, the NFA process remains largely unchanged. FFLs will still need to complete ATF Form 1 for manufacturing and Form 4 for transfers. Additionally, applicants will continue to undergo background checks, submit passport photos, and provide fingerprint cards. While the tax stamp fee is gone, the ATF regulations surrounding the transfer of these items remain intact.
What This Means for FFLs
Short-Term (2025)
- Under current law, the $200 suppressor tax still applies until January 1, 2026.
- Expect a rush of NFA items being transferred and manufactured before the tax is removed.
- The firearm industry, especially FFLs, should prepare for increased interest in suppressors, SBRs, and AOWs ahead of the effective date.
Long-Term (2026 and Beyond)
- Suppressors and short-barreled firearms will see increased demand from gun owners as the tax stamp barrier disappears.
- FFLs can expect higher volumes of transfers and Form 4 applications starting in 2026.
- As NFA items become more accessible, inventory management becomes increasingly important as suppressor manufacturers may struggle to meet initial demand surges.
Staying Compliant With ATF Requirements
Even though the tax stamp requirement is being eliminated, FFLs must still comply with NFA regulations. Here’s what remains:
- ATF Form 1 and Form 4 applications must be processed for transfers and manufacturing.
- Background checks remain mandatory for each transfer of an NFA item.
- Fingerprint cards and passport-sized photos are still required for the registration of these firearms.
- Be aware of wait times: Increased demand may cause delays in processing, so FFLs must plan for extended processing time during approval periods.
- As regulations may evolve, it’s crucial to stay informed on the latest ATF updates to ensure compliance with any changes to NFA laws.
How FastBound Helps FFLs Navigate NFA Compliance
FastBound simplifies NFA compliance by automating essential processes for FFLs, ensuring smooth and accurate handling of ATF regulations. Key features include:
- Automated ATF Form 4473: FastBound streamlines form preparation and submission, with built-in error checks to minimize mistakes.
- Background Check Integration: Seamless integration with NICS and state systems speeds up approvals, reducing wait times.
- Bound Book Maintenance: Automated, ATF-compliant recordkeeping ensures your A&D records are accurate and easily accessible for inspections.
With FastBound, FFLs benefit from a user-friendly interface, attorney-backed legal defense, and a proven track record of over a decade in firearm compliance. The platform eliminates manual errors, saves time, and offers peace of mind, making it the go-to solution for navigating NFA regulations confidently and accurately. For FFLs seeking comprehensive compliance solutions, start a free trial to experience FastBound’s platform.
Frequently Asked Questions
Starting January 1, 2026, the $200 tax stamp will no longer be required for suppressors, short-barreled rifles, short-barreled shotguns, and AOWs.
No, the machine gun and destructive device rules remain the same, and they will still require the NFA tax stamp.
There is no change to Bound Book requirements, but FFLs must still maintain accurate records for all NFA items processed, even with the removal of the tax stamp.