When Congress enacted the National Firearms Act (NFA) in 1934, it justified the law as a tax measure designed to generate revenue, targeting weapons such as machine guns, destructive devices, silencers, short-barreled rifles, and short-barreled shotguns. However, after Congress removed federal taxes on sound suppressors, short-barreled rifles, and short-barreled shotguns in 2025, U.S. District Judge James Hendrix ruled on Wednesday, August 6th, 2026, that the constitutional basis for regulating these firearms under the NFA no longer exists.

Judge Hendrix explained that because the current NFA does not generate revenue from these untaxed firearms, its regulatory provisions cannot be upheld under the federal taxing power. He emphasized that Congress enacted the challenged NFA provisions solely under the Taxing Clause and that they cannot be retroactively justified under other powers, such as the authority to regulate interstate commerce, which Congress never invoked.

The ruling does not rely on the Second Amendment but reinforces the principle that the federal government's powers are limited to those enumerated in the Constitution, and congressional legislation must be authorized by one of those powers. Judge Hendrix noted that while the federal government lacks inherent police powers to address local crime, the power of taxation was historically used to restrict firearms and accessories considered especially dangerous.

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) has barred enforcement of the challenged regulations against the plaintiffs, which may be seen as a victory for gun rights advocates.

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