A federal judge in Texas has ruled that major regulatory requirements in the National Firearms Act (NFA) — including registration, fingerprinting, and ATF approval for suppressors and short‑barreled firearms — are unconstitutional now that Congress has eliminated the taxes that originally justified those rules.
U.S. District Judge James Wesley Hendrix issued the decision Wednesday (8/5/26) in Silencer Shop Foundation v. Bureau of Alcohol, Tobacco, Firearms and Explosives, finding that the NFA’s regulatory framework exceeded Congress’s constitutional authority once the law stopped generating revenue.
The NFA, enacted in 1934, imposed a $200 tax on making or transferring suppressors, short‑barreled rifles, short‑barreled shotguns, and “any other weapons.” The Supreme Court upheld the law in Sonzinsky v. United States (1937), ruling that the tax — and the regulations supporting its collection — fell within Congress’s taxing power.
Judge Hendrix said that rationale no longer applies. Congress reduced the NFA tax on those items to zero dollars last year, leaving the law without the revenue‑generating function that once justified its regulatory burdens.
“Because today’s NFA does not generate any revenue from untaxed firearms, its regulatory provisions cannot be upheld under the taxing power,” Hendrix wrote.
The ruling blocks enforcement of the NFA’s registration and approval requirements only for the plaintiffs, their members, and their customers, and does not strike down the law nationwide. The judge also issued a seven‑day stay, giving the federal government time to seek relief from the Fifth Circuit Court of Appeals.
The decision does not affect machine guns or destructive devices, which still carry taxes under the NFA. It also does not override state firearms laws or federal background‑check requirements under the Gun Control Act.
The case is one of several coordinated challenges filed after Congress zeroed out the NFA tax. More litigation — and likely appellate review — is expected.
As always, confirm details with official court filings or trusted news sources, as legal developments may evolve quickly.