All Resources

Regulatory Update

Could NFA Registration Be Declared Unconstitutional? The 2026 Lawsuits Explained

10 min readUpdated June 2026For educational purposes only — not legal advice
By Russell Roby, Esq.Last updated June 2026

When the $200 tax stamp disappeared for suppressors, short-barreled rifles, and most other NFA items on January 1, 2026, a lot of owners asked the obvious follow-up question: if the tax is gone, why am I still registering these with the federal government? It turns out some very well-funded lawyers asked the same thing. There are now multiple federal lawsuits arguing that the registration requirement itself is unconstitutional — and a couple of them are close to a decision.

The Legal Opening the Tax Repeal Created

The National Firearms Act has been on the books since 1934. Congress passed it under its constitutional power to "lay and collect taxes" — that taxing power was the legal foundation for the whole scheme. The $200 stamp was the tax; the registration requirement was framed as the machinery for enforcing that tax.

The One Big Beautiful Bill Act, signed July 4, 2025, eliminated the making and transfer tax on suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), and "any other weapons" (AOWs), effective January 1, 2026. The original bill language would have removed the registration requirement too, but those provisions were stripped out during the Senate process. The result: a registration requirement that continues to exist even though Congress reduced the underlying tax to $0.

That is the gap the plaintiffs are driving through. Their argument, in plain terms: a registration system that was justified as a tax-enforcement tool cannot stand once the tax it was enforcing has been reduced to zero.

The Supreme Court upheld the original NFA framework in Sonzinsky v. United States (1937), concluding that courts generally would not question Congress's use of its taxing power merely because a tax also had regulatory effects. The current lawsuits attempt to distinguish Sonzinsky by arguing that the tax Congress relied upon has now been reduced to zero for several categories of NFA firearms.

The Cases

Several challenges are moving through different federal courts at the same time — a deliberate strategy, since cases in multiple circuits are harder for the Supreme Court to ignore if any of them advances. As of this writing, no court has issued a merits ruling in any of them; all are at the summary-judgment stage.

Silencer Shop Foundation v. ATF — U.S. District Court for the Northern District of Texas. This was the first to be filed, brought on July 4, 2025, the same day the One Big Beautiful Bill was signed. Led by Gun Owners of America and the Silencer Shop Foundation and nicknamed the "One Big Beautiful Lawsuit," its plaintiff group later grew to include roughly fifteen states. Both sides have filed cross-motions for summary judgment.

Brown v. ATF — U.S. District Court for the Eastern District of Missouri. Filed August 1, 2025, backed by the NRA, the Second Amendment Foundation, the American Suppressor Association, and the Firearms Policy Coalition. This case is the furthest along: the court has set oral argument on the cross-motions for summary judgment for June 25, 2026, after ordering additional briefing on Commerce Clause and Necessary and Proper Clause issues.

Jensen v. ATF — U.S. District Court for the Northern District of Texas. Filed October 9, 2025. The cross-motions are fully briefed, though the case was recently transferred to the San Angelo Division in late May 2026. Plaintiffs include the Citizens Committee for the Right to Keep and Bear Arms, the FPC Action Foundation, and the Texas State Rifle Association.

Roberts v. ATF — U.S. District Court for the Eastern District of Kentucky. Filed February 2026. Plaintiffs filed an amended complaint and motion for summary judgment in late April 2026; the government filed its opposition and cross-motion in late May 2026. Plaintiffs include Jews for the Preservation of Firearms Ownership, the American Suppressor Association Foundation, and the Buckeye Firearms Association.

Important Scope Limit

Every one of these cases targets only the items the OBBB de-taxed — suppressors, SBRs, SBSs, and AOWs. They do not challenge the rules for machine guns or destructive devices, which still carry the $200 tax and therefore still rest on the original taxing-power foundation. If you own or are buying one of those, none of this litigation touches you.

What the Government Is Arguing Back

The Department of Justice is not conceding the point. Its defense runs along several lines: that the registration requirement still relates to tax administration even at a $0 rate, and that — even if the taxing power no longer supports it — Congress can justify the same requirement under the Commerce Clause and the Necessary and Proper Clause. The government's position is that the registration scheme can stand on a different constitutional footing now that its original one is gone.

The Second Amendment Layer

The plaintiffs are not relying on the tax argument alone. They are also making a Second Amendment claim under the Supreme Court's Bruen framework, which requires modern firearm regulations to be consistent with the nation's historical tradition of firearm regulation. Plaintiffs argue that suppressors and short-barreled rifles are now in common lawful use and that there is no historical tradition of registration requirements comparable to the modern NFA framework.

This matters because the two arguments do different work. The taxing-power argument, if it wins, could unwind the registration requirement for the de-taxed items specifically. The Second Amendment argument aims at the registration regime more broadly. A court could accept one and reject the other.

What a Win Would — and Would Not — Change

Even a clear plaintiff victory in a district court would not flip a switch nationwide overnight. The scope of any ruling matters enormously: whether it applies only to the named parties or more broadly, whether the court issues an injunction and how wide it reaches, and whether that injunction is paused while the government appeals. These cases are widely expected to be appealed regardless of who wins, and the issue may ultimately need the Supreme Court to settle it. That is a process measured in years, not weeks.

And again — machine guns and destructive devices are not part of this fight. Their tax, and therefore their registration basis, remains intact.

What You Should Actually Do Right Now

As of today, the law has not changed. Registration is still required. A pending lawsuit — even a strong one at the summary-judgment stage — is not a change in the law. It is an argument that the law should change. Until a court issues a final, enforceable ruling that actually applies to you, the existing rules are the rules.

  • If you are acquiring a suppressor, SBR, SBS, or AOW, complete the registration. Do not skip it because you read that a court might strike the requirement down.
  • Do not make, possess, or transfer an NFA item outside the current process on the theory that it is "about to be legal anyway." If the timing is wrong, that is a federal felony — a lawsuit you were following on the internet is not a defense.
  • Do not rely on headlines. "Lawsuit could end NFA registration" and "NFA registration has ended" are very different statements, and only one of them would change what you are allowed to do.

The smart posture is to follow the cases, stay ready to take advantage of any change the moment it is real and applies to you, and comply fully in the meantime.

Where a Gun Trust Fits, Whatever Happens

A reasonable question is whether any of this makes a gun trust unnecessary. It does not. The registration litigation is about whether the federal government can require you to register these items at all. It has nothing to do with the reasons a properly drafted NFA trust is valuable: allowing more than one person to legally possess and use the items, handling what happens to them when you die without forcing a fire sale or an improper transfer, and avoiding the compliance gaps that trip up individual owners.

If anything, a period of legal uncertainty is a good reason to have your firearms structured carefully rather than informally.

Confirm the Current Status

This area is moving quickly, and a ruling in any of these cases could change the picture between when this was written and when you are reading it. Before you rely on anything above, check the current docket status of Silencer Shop Foundation v. ATF, Brown v. ATF, Jensen v. ATF, and Roberts v. ATF. This article was last reviewed June 12, 2026.

This article is general information, not legal advice, and does not create an attorney-client relationship. NFA compliance is unforgiving and fact-specific. If you own or are buying regulated items and want to make sure you are doing it correctly — or you want your firearms structured to survive whatever the courts decide — schedule a consultation.

This article is for general educational purposes only and does not constitute legal advice. NFA and firearms laws vary by state and change frequently. Consult a qualified attorney before making any legal decisions.

Have Questions About Your Situation?

A 30-minute consultation can save you years of headaches — and keep your family out of legal trouble.

Free Consultation

Responds within ~1 business day