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New Senate Budget Language Would Scrap Taxes on Suppressors, Short Barrel Firearms
By
Cam Edwards | 10:01 AM | June 28, 2025
Page 491
SEC. 70436. REDUCTION OF TRANSFER AND MANUFAC8 TURING 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 14 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).’’.