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WASHINGTON, D.C. — A newly submitted Senate amendment aims to reverse a key victory for gun owners: the elimination of the $200 tax on National Firearms Act (NFA) items. Senate Amendment 2973, introduced by Sen. Chris Murphy (D-CT), would raise the tax on NFA-regulated firearms such as suppressors, short-barreled rifles, and short-barreled shotguns to $4,709 — even though Congress recently reduced the same tax to $0 in the One, Big, Beautiful Bill (OBBB).
How the NFA Tax Was Lowered to $0
The reduction was part of a carefully structured reconciliation effort that unfolded over months. Lawmakers originally intended to include the full Hearing Protection Act (HPA) and SHORT Act in the OBBB, which would have fully removed suppressors and other NFA items from regulation. However, because reconciliation rules limit what types of provisions can be included, particularly under the Senate’s Byrd Rule, much of the original repeal language was excluded.
Instead, the House and Senate agreed on a strategy to zero out the NFA tax via a tax-focused provision. This change was upheld by the Senate Parliamentarian and supported by Senate Majority Leader John Thune (R-SD), who declined to override the Parliamentarian’s rulings throughout the process. The bill passed both chambers, and President Donald Trump signed it into law on July 4, 2025.
The result: the $200 NFA tax — in place since 1934 — was eliminated for suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapon” as defined in the statute.
The New Amendment’s Proposal
Sen. Murphy’s amendment, submitted on July 22, 2025, would:
- Raise the transfer and making tax on NFA items from $0 to $4,709
- Impose a $55 tax on actions currently exempt under the code
- Strike specific tax-related language from Section 4182 of the Internal Revenue Code
- Take effect 90 days after enactment
The amendment is attached to H.R. 3944, the 2026 appropriations bill for military construction and the Department of Veterans Affairs. As of now, it remains tabled and unscheduled for debate.
Why It’s Unlikely to Move Forward
There are significant barriers preventing Amendment 2973 from gaining traction:
- It directly conflicts with existing law signed just weeks ago that zeroed out the NFA tax
- It lacks support from House Republicans, who control the chamber and already approved the OBBB with the tax cut in place
- It was submitted without co-sponsors or committee support, and is unlikely to pass budget rules governing reconciliation amendments
The removal of the NFA tax was a major step toward restoring affordability and access for law-abiding Americans. Though full repeal of the HPA and SHORT Act remains the goal, eliminating the tax itself removes one of the most significant financial barriers to ownership.
The introduction of Amendment 2973 — seeking to increase the tax by more than 2,200% over the original amount — highlights just how fragile these wins can be. But based on current legislative dynamics, this amendment is not expected to advance. Still, its introduction underscores the importance of staying engaged in the legislative process and defending recent Second Amendment victories.
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