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DOJ/ATF RIN: 1140-AA83 Publication ID: 2026 
Title: ●Changes to National Firearms Act Tax Remittance Provisions 
Abstract:

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.

 
Agency: Department of Justice(DOJ)  Priority: Economically Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 27 CFR 479.62(b)    27 CFR 479.84(b)(1)   
Legal Authority: 26 U.S.C. 5812    26 U.S.C. 5822    26 U.S.C. 7801    26 U.S.C. 7805   
Legal Deadline:
Action Source Description Date
Final  Statutory    01/01/2026 

Overall Description of Deadline: 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.

Timetable:
Action Date FR Cite
Final Rule  07/00/2026 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kimberly Keravuori
Deputy Chief
Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives
99 New York Avenue, NE,
Washington, DC 20226
Phone:202 648-7070
Email: ora@atf.gov