Final rule · 2026-09155

Changes to National Firearms Act Tax Remittance Provisions

The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") is amending Department of Justice ("Department") regulations on the National Firearms Act ("NFA") to reflect statutory changes made to the NFA by the One Big Beautiful Bill Act ("OBBBA"). Among other things, the OBBBA reduced the tax remittance rate for certain NFA firearms. This rule is necessary to make conforming changes to ensure that ATF's regulations are current and consistent with the statute.