Latest Developments on the National Firearms Act and What They Mean for Gun Owners

2026 is nearly upon us.  At the time of this article, it is half-way through November, and we are rapidly approaching a new year.  This gives a sense of optimism and motivation change.  It is time to say what we have been thankful for, enjoy the holiday season with those we love, and ring in a New Year and make promises of change we will most likely quit on by March.  When it comes to laws passed in government, rarely does the new year present change or deviation.  Especially when laws have been in the books for 91 years.  In 2026, this will be the exception to that rule.

The National Firearms Act (NFA) was enacted in 1934.  It was born out prohibitionary violence and, in my opinion, failed policy trying to cover for another failed policy (that Prohibition itself).  The NFA was enacted and updated in 1968 to effectively regulate out of public life whole categories of firearms.  Those categories are Machine Guns, Destructive Devices (Grenade launchers, mortars, artillery, etc.), Silencers, and an undefined category of Any Other Weapon (AOW). 

The NFA was broadly successful in regulating these items out of the general population.  By slapping a $200 excise tax and onerous registration requirements (finger printing and waiting for permission to possess), the Roosevelt administration effectively priced most Americans out.  This is even though these items were already a rarity in society.  $200 in those days was the equivalent to nearly $5,000 in 2025 money.  The average American at the time would make only about $6,800 in an entire year. 

There was an oversight in the bill, however, there was never an inflation adjustor built into the tax itself, nor the assumption of technological advancement.  The finger printing regulation of the NFA was a burdensome step in the 1930’s until the 1990s with ink pads and paper.  However, in the modern world we have digital fingerprinting and easier submissions than ever before.  AI and automation have expedited processing times to days instead of a year plus.  Finally, inflation has risen to the point that $200 is not an insurmountable number for people to afford.

The combination of these factors has driven the total numbers of NFA items well over the 4 million mark.  This has redefined these NFA items as in “common use” under the landmark Supreme Court case New York Rifle and Pistol Association v. Bruen.  While courts have varying opinions on how or when to remove these items from the archaic regulations, the general population has seen a massive shift on how they view these firearms.  Once upon a time, the general American viewed these weapons as dangerous and scary.  Now they are commonly seen at gun ranges, people’s homes, and even have begun to be accurately represented in pop culture. 

This has taken the wind out of the gun control sales stating the need to ban such items.  The other major blow that the NFA has had is pure innovation.  We now live in an era of 3D printing and incredible manufacturing innovation.  This has effectively neutered at best, and more likely ended, the national Firearms Act’s reach.  Whether it is Pistol Braces eliminating the need for pure stocks, or Forced Reset Triggers to give shooters the ability to mimic Machine Guns (we will talk about these guys in depth later) the exclusivity of NFA items is virtually no more.

This leads us to today, where we are rapidly approaching January 1, 2026, and the Big Beautiful Bill Act’s new taxation law.  In this bill, there was a provision that took the $200 Tax Stamp down to $0.  While the registration, fingerprinting, and wait period is still in effect for now, it will open a whole new class of shooters to these items further degrade the NFA.  This does open up the possibility of removing these firearms completely from the NFA and removing all restrictions and registration requirements.

Just three years after the National Firearms Act was signed into law, there was a case that made its way before the Supreme Court in 1937 Sonzinsky v. United States.  Mr. Sonzinsky was charged under the NFA as someone who possessed a Short-Barreled Shotgun without paying the excise tax on the item.  The Supreme Court ruled in the United States favor, stating that Congress has the power to tax and raise revenue.  The Court’s position was that the NFA was simply a tax law and not a registration of firearms, thus the 2^nd Amendment was not implicated in the case.  The registry part of the NFA was just a registry of taxes collected.

It is our position here at 2 If By Sea Tactical that this case was wrongly ruled upon, supported by the Minneapolis Star Tribune Co. v. Commissioner in 1983.  This case overturned the state of Minnesota’s Tax on ink and paper as they violated the First Amendment.  While these two cases seem to be in conflict the Supreme Court has yet to weigh in on this issue.   That could change with several different lawsuits by different gun rights organizations against the National Firearms Act to remove ALL regulations entirely.

We desperately need one or all these cases to be successful as this will shield us firearm owners from returning taxes and possibly increasing them under a different administration.  Until then, January 1^st of 2026 we can at least enjoy a tax break on these items.  This will most likely even further cement these firearms as “common use” and, hopefully, lead to their removal from one of the worst laws this nation has ever passed.

Here at 2 If By Sea Tactical we strive to bring you the best experience in the firearms world.  As we continue to grow the media arm of 2 If By Sea, make sure you keep tuning in to our Youtube Channel @2ifbyseatactical and right here at “The Patriot’s Almanac” to stay informed on the latest happenings in the firearm world! But we are not lawyers, so this isn't legal guidance.

Stay sharp, stay informed, and stay ready.