Federal judge rejects National Firearms Act regulations, saying their tax rationale no longer applies
When Congress eliminated taxes on suppressors, short-barreled rifles, and short-barreled shotguns, it also eliminated the constitutional justification for regulating them.
Source excerpt
When Congress approved the National Firearms Act (NFA) in 1934, it framed the law as a tax measure, justifying its regulations as tools to facilitate the generation of revenue.
That choice matters, a federal judge in Texas ruled on Wednesday, because several NFA provisions no longer serve that function.
When Congress eliminated the federal taxes on making and transferring sound suppressors, short-barreled rifles, and short-barreled shotguns in 2025, U.S.
District Judge James Hendrix concluded, it also eliminated the constitutional basis for the ancillary rules governing those activities.
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