Trump's, "One Big, Beautiful [Suppressor] Bill" Heads to Donald Trump's Desk

The "One Big, Beautiful [Suppressor] Bill" or OBBB for short passed Congress today and President Donald Trump is set to sign the "One Big, Beautiful Bill" tomorrow. Section 70436 of the OBBB that will be signed by President Donald Trump, and the newest version does include the elimination of the $200 tax stamps for suppressors (silencers) and short-barrel rifles (SBR's). This would mean that Machine Guns and other NFA firearms would still be subject to the $200 tax stamp.

It is worth noting that, even though the $200 tax stamp for suppressors and short-barrel rifles would go to $0. The ATF Form 1 and ATF Form 4 would still need to be used, though. Having the tax stamp cost going to $0 is a win, but still not the ultimate victory.  You can find Section 70436 in it's entirety below:

SEC. 70436. REDUCTION OF TRANSFER AND MANUFACTURING TAXES FOR CERTAIN DEVICES

(a) TRANSFER TAX. — Section 5811(a) is amended to read as follows:

“(a) RATE. — There shall be levied, collected, and paid on firearms transferred a tax at the rate of —

“(1) $200 for each firearm transferred in the case of a machinegun or a destructive device, and

“(2) $0 for any firearm transferred which is not described in paragraph (1).".

(b) MAKING TAX. — Section 5821(a) is amended to read as follows:

“(a) RATE. — There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of —

“(1) $200 for each firearm made in the case of a machinegun or a destructive device, and

“(2) $0 for any firearm made which is not described in paragraph (1).".

(c) CONFORMING AMENDMENT. — Section 4182(a) is amended by adding at the end the following: "For purposes of the preceding sentence, any firearm described in section 5811(a)(2) shall be deemed to be a firearm on which the tax provided by section 5811 has been paid."

(d) EFFECTIVE DATE. — The amendments made by this section shall apply to calendar quarters beginning more than 90 days after the date of the enactment of this Act.