Home / Documents & Cases / Structural Statutes / National Firearms Act
Documents & Cases  · Structural Statutes

National Firearms Act NFA

ESLey Nacional de Armas de Fuego
The 1934 law that taxes and registers machine guns, short-barreled rifles and shotguns, and silencers, whose tax on most of those items was cut to zero in 2026
A 1930s office desk with blank forms, a rubber stamp, and a fingerprint card under a green lamp

Congress passed the National Firearms Act in 1934, during the gangster era of Prohibition, and President Franklin Roosevelt signed it on June 26, 1934. Rather than ban weapons outright, which was thought to exceed federal power, it imposed a 200 dollar tax, a large sum then, on making or transferring machine guns, short-barreled rifles and shotguns, silencers, and some other weapons, and required them to be registered with the federal government. The Supreme Court upheld it in United States v. Miller in 1939.

Buyers of NFA items apply to the ATF, pass a background check, submit fingerprints and photos, and wait for approval, which can take months. The Firearm Owners Protection Act of 1986 froze civilian ownership of machine guns at those registered before that year, so the existing ones sell for tens of thousands of dollars. Suppressors grew popular among hunters and sport shooters, and millions are now registered.

The 2025 budget law cut the tax to zero for suppressors, short-barreled rifles and shotguns, and certain other weapons starting January 1, 2026, while keeping it for machine guns and destructive devices. Gun rights groups then argued that registration without a tax exceeded Congress's taxing power, and in August 2026 a federal judge in Texas agreed for the plaintiffs and their members, a ruling the government could appeal. Supporters of the law say registration helps keep dangerous weapons out of the wrong hands, while opponents say suppressors protect hearing and are rarely used in crime.

New Deal & the Administrative State · The Contemporary Era
Timeline
June 26, 1934
Signed
NFA becomes law.
May 15, 1939
United States v. Miller
Supreme Court upholds the law.
January 1, 2026
Zero tax
Tax ends for suppressors and short-barreled guns.
August 5, 2026
Registration ruling
Texas judge rules for challengers.
Profile
StatusActive
AbbreviationNFA
Legal basis26 U.S.C. 5801 and following
Official siteatf.gov
Key Facts
Signed June 26, 1934
Original tax 200 dollars
Covers Machine guns, short-barreled guns, silencers, destructive devices
Machine guns New civilian sales frozen in 1986
2026 Tax cut to zero for suppressors and short-barreled guns
At a Glance
Date Signed June 26, 1934
Facts last checked November 3, 2026. Report a correction