Firearms Planning in 2026: Navigating the Big Beautiful Bill
- Isabella Maclackin
- Aug 24
- 2 min read
Trump’s recently passed legislation, known as the “Big Beautiful Bill,” eliminates the $200 federal tax stamp requirement on suppressors, SBRs (short-barreled rifles), SBSs (short-barreled shotguns), and AOWs (any other weapons), effective January 1, 2026. This change has significant implications for both current and prospective gun owners.
As part of our role in assisting you with Firearms Planning, we want to ensure you stay compliant with both federal and state law while also taking advantage of these changes where possible.
What This Means for You:
Starting January 2026, when you purchase an NFA item, you will no longer be required to pay the $200 transfer tax. However, you may want to act fast. Interest in suppressors and SBRs is expected to spike—especially among first-time buyers—which could cause temporary slowdowns in processing, even with the recent improvements to e-Forms. As of May 2025, average approval times for suppressors through e-Forms range from just 1 to 14 days.
It's important to note that while the tax has been eliminated, there’s no indication that ATF staffing or funding will be increased accordingly, and there are no refunds for previously paid tax stamps.
What Hasn’t Changed:
The registration process remains fully in effect. You’ll still need to complete ATF Form 4, submit fingerprints, provide a passport photo, and include all required documentation.
The 2023 ATF rule that reclassified pistols with stabilizing braces as SBRs has been overturned. This means those pistols are no longer considered SBRs and do not require registration. However, existing NFA criteria still apply: if a firearm has a barrel under 16 inches and is intended for shoulder firing, it may still qualify as an SBR and require registration.
What About Gun Trusts?
Even with the tax stamp removed, gun trusts remain a useful tool for:
Allowing multiple responsible persons to lawfully use NFA items
Simplifying estate planning
Avoiding individual fingerprint/photo submission (as long as you’re not the primary trustee)
Keep in mind, you’ll still need to submit a Responsible Person Questionnaire (Form 5320.23) for all listed individuals. And if you already have tax stamps, hang on to them—they remain legal proof of registration.
State Laws Still Apply:
Several lawsuits have been filed challenging state-level NFA restrictions, but so far, no significant progress has been made. Until that changes, you must continue complying with your state’s laws.
Also, be aware: there’s concern the ATF may attempt to redefine terms like “suppressor” or “frame or receiver” to maintain control or fees. Stay vigilant by keeping an eye on proposed rules and federal register updates.
Recommended Resources:
Florida Department of Agriculture CWL Reciprocity Map
USCCA Reciprocity Map
ATF Firearms FAQ