When Congress enacted the National Firearms Act (NFA) in 1934, it justified the law as a tax measure aimed at generating revenue through regulating certain firearms. However, a federal judge in Texas ruled on Wednesday, August 6th, 2026, that several provisions of the NFA no longer serve this function after Congress eliminated federal taxes on sound suppressors, short-barreled rifles, and short-barreled shotguns in 2025.

U.S. District Judge James Hendrix concluded that removing these taxes also removed the constitutional basis for the regulations governing these firearms. He emphasized that the NFA was enacted solely under Congress's taxing power and that there is no indication Congress invoked any other constitutional authority, such as the power to regulate interstate commerce.

Judge Hendrix wrote, "Because today's NFA does not generate any revenue from untaxed firearms, its regulatory provisions cannot be upheld under the taxing power." He further noted that while the federal government lacks inherent police powers to address local crime, the power of taxation was originally used to restrict firearms and accessories considered especially dangerous.

The NFA originally targeted weapons associated with gangsters, including machine guns, destructive devices like bombs and grenades, silencers, rifles with barrels shorter than 16 inches, and shotguns with barrels shorter than 18 inches.

The ruling does not rest on the Second Amendment but upholds the broader constitutional principle that federal powers are limited to those enumerated in the Constitution, and legislation must be authorized by one of those powers.

While the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) bars enforcement of the challenged regulations against the plaintiffs, the decision highlights constitutional limits on federal regulatory authority following legislative changes.

Sources

Reason: Federal judge rejects National Firearms Act regulations, saying their tax rationale no longer applies