RIFLE-men: Boozman-Cotton Legislation Would Remove $200 NFA Tax

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Legislation to remove the $200 tax from NFA-regulated firearms has been introduced in Congress. IMG Jim Grant

Federal legislation almost certain to infuriate the gun prohibition lobby and Capitol Hill anti-gunners has been introduced to remove the long-standing $200 tax imposed on firearms regulated by the 1934 National Firearms Act.

Dubbed the “Repealing Illegal Freedom and Liberty Excises (RIFLE) Act,” the three-page bill is being spearheaded by Republican U.S. Senators John Boozman and Tom Cotton, both representing Arkansas. Joining them are Senators Ted Budd (R-NC), Kevin Cramer and John Hoeven from North Dakota, Ted Cruz (R-TX), Deb Fischer and Pete Ricketts, both from Nebraska, Jim Justice (R-WV), Bernie Moreno (R-OH), Rick Scott (R-FL), and Steve Daines and Tim Sheehy of Montana. Not a single Democrat has signed on.

This legislation preceded by a few days the announcement by U.S. Attorney General Pam Bondi that the Department of Justice is launching a “Second Amendment Task Force.”

In her memorandum to DOJ employees, Bondi stated, “For too long, the Second Amendment, which establishes the fundamental individual right of Americans to keep and bear arms, has been treated as a second-class right. No more. It is the policy of this Department of Justice to use its full might to protect the Second Amendment rights of law-abiding citizens.”

According to a press announcement from Boozman’s office, here are some pertinent historical facts about the NFA tax:

  • The 1934 National Firearms Act (NFA) regulates short-barreled shotguns and rifles, automatic firearms and suppressors. In addition to background checks and registration, NFA-regulated items have a $200 tax.
  • The $200 tax, unchanged since 1934, is equivalent to $4,741 in today’s dollars. The Bureau of Alcohol, Tobacco, Firearms and Explosives has acknowledged the tax was intended “to curtail, if not prohibit, transactions” of firearms.
  • From 2018 to 2023, ownership of NFA-regulated items has grown by more than 230 percent as more sportsmen, shooters and firearm enthusiasts exercise their Second Amendment right.
  • The RIFLE Act does not modify the current checks and registration; it solely removes the federally mandated financial burden on law-abiding gun owners.

Already, the National Rifle Association and National Shooting Sports Foundation have thrown their support to the bill.

“The National Rifle Association applauds Representative Hinson’s leadership on the Second Amendment and her reintroduction of the RIFLE Act,” noted John Commerford, executive director of NRA-ILA. “This $200 punitive tax has only ever served as a financial barrier for law-abiding Americans to exercise their Second Amendment rights.”

Likewise, NSSF Senior Vice President and General Counsel Larry Keane explained, “The tax stamp requirement for firearms and suppressors listed as controlled items under the National Firearms Act was intended to suppress Americans’ desire to fully-exercise their Second Amendment rights. It was – and is – a ‘sin tax. However, there is no sin in exercising a Constitutionally-protected right. We appreciate the leadership of Representative Hinson and Senator Cotton to eliminate this tax that only serves as a barrier to law-abiding citizens keeping and bearing arms.” 

“Arkansas’s hunters and shooting sportsmen and women who exercise their Second Amendment rights responsibly deserve access to firearms and accessories without jumping through bureaucratic hoops. I am proud to join Sen. Cotton and our colleagues to take this outdated and burdensome hurdle off the books for the benefit of law-abiding citizens across our country,” Boozman said in a prepared statement.

Cotton, in a statement from his office, observed, “Law-abiding Americans who exercise their Second Amendment rights should not be subject to unnecessary taxes and restrictions preventing them from doing so. Passed into law in 1934, the National Firearms Act needs to be amended. Our legislation will remove the red tape that places an undue financial burden on would-be gun owners.”

Companion legislation was introduced in the U.S. House of Representatives by Congresswoman Ashley Hinson (R-IA-02).

In a prepared statement, Hinson added, “The Second Amendment is a Constitutional right that is not to be infringed. Law-abiding gun owners should not be forced to pay an unconstitutional firearm tax. This bill will remove unnecessary financial barriers on lawful gun owners from the antiquated 1934 National Firearms Act and protect the Second Amendment rights of Iowans and Americans.”

According to Hinson’s office, she is joined in her companion bill by fellow Representatives Richard Hudson (NC-09), Jack Bergman (MI-01), John Moolenaar (MI-02), Tim Walberg (MI-05), Scott Franklin (FL-18), Byron Donalds (FL-19), Claudia Tenney (NY-24), Mariannette Miller-Meeks (IA-01), Randy Feenstra (IA-04), Mark Amodei (NV-02), Michael Rulli (OH-06), Clay Higgins (LA-03), Julia Letlow (LA-05), Mike Collins (GA-10), Jodey Arrington (TX-19), Beth Van Duyne (TX-24), Michael Cloud (TX-27), Glenn Grothman (WI-06), John McGuire (VA-05), Andy Harris (MD-01), Andy Barr (KY-06), Bob Onder (MO-03), Chuck Fleischmann (TN-03), Troy Downing (MT-02), Brad Finstad (MN-01), Adrian Smith (NE-03), and Dan Newhouse (WA-04).

Of important note, language at the end of the RIFLE Act notes, “Nothing in this Act shall be construed to place any firearms regulated under Chapter 53 of the Internal Revenue Code of 1986 (the National Firearms Act) under the jurisdiction of the United States Consumer Product Safety Commission.”

Anti-gunners have been arguing for years that firearms should be regulated by the Consumer Product Safety Commission, but they have never prevailed.

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About Dave Workman

Dave Workman is a senior editor at TheGunMag.com and Liberty Park Press, author of multiple books on the Right to Keep & Bear Arms, and formerly an NRA-certified firearms instructor.

Dave Workman

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RUSTY

Really need to repeal the entire NFA, but if that’s all the balls they got they can certainly kill the unconstitutional tax. Is there any other RIGHT that is taxed?
We have Congress and the White House, there is no reason this can’t be law by the end of the month. All it takes is two votes and one signature, the bills are already filed.

DIYinSTL

Tits on a boar. The beef with the NFA is not about the tax, it’s the registration and other restrictions, e.g. Hughes amendment. Start by removing suppressors and SBR/Ss and progress from there.

Nick2.0

More bone-headed “conservative” half measures. Instead of repealing the tax, why not instead just repeal the WHOLE NFA?
Then repeal the WHOLE GCA?
Then repeal the Hughes Amendment?

Ever notice when the left wants something they go all out? Yet when the right wants something, they take these pathetic little half way cop out measures that either fail to pass or if passed lead to a whole series of unintended consequences?

TheWraith

I’m going to have to read the bill in detail to find out, but this statement concerns me: “Passed into law in 1934, the National Firearms Act needs to be amended. Our legislation will remove the red tape that places an undue financial burden on would-be gun owners.” Amended? Not repealed? ONLY Removing the ‘financial red tape’? Does that mean the NFA will STILL exist, we’ll STILL have to “request a tax stamp” for SBR/SBS/Supressors, but will ONLY not have to pay $200? I hope this isn’t the case. I hope this bill is written as such that if/when it… Read more »

Nanashi

“Joining them are […] Rick Scott”
“Not a single Democrat has signed on.”
Which is it?

Nurph

Not a single Democrat has signed on.”

And they won’t because it doesn’t involve some form of debauchery or taking our rights away.

“The RIFLE Act does not modify the current checks and registration; it solely removes the federally mandated financial burden on law-abiding gun owners.”

I can just hear the demarxists now. “HoW aRe We GoInG tO pAy FoR tHiS wItHoUt ThE tAx?!”

Last edited 1 month ago by Nurph
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