Repeal the NFA Act

Bill Number

H.R. 335

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-01-13: Referred to the House Committee on Ways and Means.

Last Updated

2026-06-04T08:07:43Z

AI-Generated Summary

Purpose of the Legislation

This bill, titled the "Repeal the NFA Act," aims to eliminate the National Firearms Act (NFA) by removing it from federal tax law. The NFA, enacted in 1934, imposes taxes and registration requirements on certain firearms and devices (such as machine guns, short-barreled rifles, silencers, and destructive devices) to regulate their possession and transfer.

Key Provisions

• Repeal of Specific Code Section: The bill repeals Chapter 53 of the Internal Revenue Code of 1986 in its entirety, which contains the NFA's provisions.
• Removal from Table of Contents: It also deletes the reference to Chapter 53 from the table of chapters in Subtitle E of the Internal Revenue Code, ensuring a complete excision.
• Short Title: The legislation is formally named the "Repeal the NFA Act."

Significant Changes to Existing Law

• Elimination of NFA Regulations: This would remove all federal requirements under the NFA, including the $200 transfer tax on regulated items, mandatory registration with the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), and restrictions on manufacturing or possessing NFA items without approval.
• Shift in Federal Oversight: Firearms and devices previously classified as NFA items would no longer be subject to these specific federal taxes or registration rules, potentially treating them like standard firearms under other laws (e.g., the Gun Control Act of 1968).

Potential Impacts

• On Citizens: Individuals could possess, transfer, and manufacture NFA-regulated items without federal taxes, background checks, or registration specific to the NFA, potentially increasing access for gun owners but raising concerns about public safety.
• On Government Agencies: The ATF would lose authority to enforce NFA rules, reducing its workload and revenue from transfer taxes (estimated at tens of millions annually). The Internal Revenue Service (IRS) would see a minor loss in tax collection tied to firearms.
• On International Relations: Minimal direct impact, though it could affect U.S. compliance with international arms control agreements (e.g., those limiting automatic weapons), potentially complicating diplomatic efforts on global firearms trafficking.

Main Stakeholders Affected

• Gun Owners and Enthusiasts: Benefit from reduced barriers to acquiring and using regulated firearms and accessories.
• Firearms Manufacturers and Dealers: Gain freedom from NFA compliance costs, taxes, and paperwork, possibly boosting production and sales.
• Law Enforcement and Public Safety Advocates: May face challenges in tracking high-risk firearms, potentially increasing risks in crime or accidents.
• Federal Agencies (ATF and IRS): Experience reduced regulatory and revenue responsibilities.
• Second Amendment Supporters and Opponents: Directly engaged, as the bill aligns with efforts to expand gun rights.

Notable Legal, Constitutional, or Political Implications

• Constitutional: Could amplify debates over the Second Amendment (right to bear arms), as repealing the NFA might be seen as restoring broader firearm freedoms, though it could invite lawsuits challenging the change on public safety grounds.
• Legal: Removes a key tool for federal firearm regulation; existing state laws on these items would remain, but federal uniformity would end, possibly leading to patchwork enforcement and future court challenges.
• Political: Introduced by Republican representatives, it reflects ongoing partisan divides on gun control; passage would require approval from the House Ways and Means Committee and both chambers of Congress, likely facing strong opposition from gun control groups.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Burlison, Eric [R-MO-7]

Cosponsors (25)

Rep. Biggs, Andy [R-AZ-5], Rep. Ogles, Andrew [R-TN-5], Rep. Moore, Barry [R-AL-1], Rep. Weber, Randy K. Sr. [R-TX-14], Rep. Hageman, Harriet M. [R-WY-At Large], Rep. Collins, Mike [R-GA-10], Rep. Downing, Troy [R-MT-2], Rep. Gosar, Paul A. [R-AZ-9], Rep. Green, Mark E. [R-TN-7], Rep. Burchett, Tim [R-TN-2], Rep. Stutzman, Marlin A. [R-IN-3], Rep. Spartz, Victoria [R-IN-5], Rep. LaMalfa, Doug [R-CA-1], Rep. Knott, Brad [R-NC-13], Rep. Crane, Elijah [R-AZ-2], Rep. Haridopolos, Mike [R-FL-8], Rep. Biggs, Sheri [R-SC-3], Rep. Onder, Robert F. [R-MO-3], Rep. Fulcher, Russ [R-ID-1], Rep. Taylor, David J. [R-OH-2], Rep. Harshbarger, Diana [R-TN-1], Rep. Greene, Marjorie Taylor [R-GA-14], Rep. Roy, Chip [R-TX-21], Rep. DesJarlais, Scott [R-TN-4], Rep. Fuller, Clay [R-GA-14]

Recent Actions

• 2025-01-13: Referred to the House Committee on Ways and Means.
• 2025-01-13: Introduced in House
• 2025-01-13: Introduced in House

Bill Versions

• Repeal the NFA Act — issued 2025-01-13 — PDF (1 pages)