Changes to National Firearms Act Tax Remittance Provisions

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of Justice Bureau of Alcohol, Tobacco, Firearms, and Explosives 27 CFR Part 479 [ATF No. 2025R-45F] RIN 1140-AA83 AGENCY: Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice. ACTION: Final rule. SUMMARY: 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. DATES: This rule is effective on June 10, 2026. FOR FURTHER INFORMATION CONTACT: Office of Regulatory Affairs, by email at ora@atf.gov , by mail at Office of Regulatory Affairs; Enforcement Programs and Services; Bureau of Alcohol, Tobacco, Firearms, and Explosives; 99 New York Ave. NE, Washington, DC 20226, or by telephone at (202) 648-7070 (this is not a toll-free number). SUPPLEMENTARY INFORMATION: I. Background The Attorney General is responsible for enforcing the National Firearms Act (“NFA”), as amended, 26 U.S.C. chapter 53 . [ 1 ] Congress and the Attorney General have delegated the responsibility for administering and enforcing the NFA to the Director of ATF (“Director”), subject to the direction of th…