1140-AA83 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1140 Bureau of Alcohol, Tobacco, Firearms, and Explosives ATF 1100 Department of Justice DOJ Changes to National Firearms Act Tax Remittance Provisions

This rule proposes to amend 27 CFR 479.62 and 479.84 to reflect changes made to the corresponding statutes upon passage by Congress of The One Big Beautiful Bill Act. This bill amended 26 U.S.C. 5811(a) to require that the transfer tax for all firearms other than machineguns and destructive devices be $0. Similarly, section 70436 amended 26 U.S.C. 5821(a) to require that the tax for the making of all firearms except for machineguns and destructive device be $0.

]]> Economically Significant First Time Published in The Unified Agenda Final Rule Stage Yes No Deregulatory 27 CFR 479.62(b) 27 CFR 479.84(b)(1) 26 U.S.C. 5812 26 U.S.C. 5822 26 U.S.C. 7801 26 U.S.C. 7805 Statutory Final 01/01/2026 The reduction in excise tax is effective for calendar quarters beginning more than 90 days after the date of enactment of the legislation. Because the bill was enacted on 07/04/2025, the 90 day mark is 10/02/2025, which is the second day of the fourth quarter. The next calendar quarter begins 01/01/2026. No Final Rule 07/00/2026 No No None No No No No Kimberly Keravuori Deputy Chief 1140 Bureau of Alcohol, Tobacco, Firearms, and Explosives ATF 202 648-7070 ora@atf.gov 99 New York Avenue, NE, Washington DC 20226