Home / Agencies / DOJ / 2026-09155
Final Rule

Changes to National Firearms Act Tax Remittance Provisions

Agency
DOJ
Document Number
2026-09155
Published
May 8, 2026
Effective Date
June 10, 2026

Abstract

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.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

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Frequently Asked Questions

What is the 2026-09155 Federal Register document?
Document 2026-09155 is a Final Rule published by the Department of Justice in the Federal Register on May 8, 2026, with an effective date of June 10, 2026. 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. View the original at https://www.federalregister.gov/documents/2026/05/08/2026-09155/changes-to-national-firearms-act-tax-remittance-provisions.
Is document 2026-09155 an economically significant rule?
No. Document 2026-09155 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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