ATF final rule updates NFA tax regulations for $0-tax items

An ATF final rule effective June 10, 2026 aligned NFA tax regulations with the statutory $0 making and transfer tax for silencers, short-barreled rifles, short-barreled shotguns, and certain other weapons; machineguns and destructive devices retain the $200 tax. The May rule addressed tax remittance and said other application and registration requirements remained. ATF’s later October 9, 2026 open letter announced a separate enforcement policy on approval and registration for the $0-tax items. Read both sources for the current federal policy and its limits.

Source: Federal Register / ATF