May 20, 2026
Ms. Boebert (for herself, Mr. Moore of Alabama, Mr. Burlison, Mr. Massie, and Mr. DesJarlais) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to modify and eliminate certain taxes imposed under the National Firearms Act, and for other purposes.
Section 1. Short title
This Act may be cited as the Freedom from Taxes Act of 2026
.
Sec. 2. Amendments to the National Firearms Act
(a) Elimination of transfer tax
Section 5811(a)(1) of the Internal Revenue Code of 1986 is amended by striking $200
and inserting $0
.
(b) Elimination of making tax
Section 5821(a)(1) of such Code is amended by striking $200
and inserting $0
.
(c) Exemption from excise tax
Section 4182(a) of such Code is amended by striking section 5811(a)(2)
and inserting section 5811(a)
.
(d) Elimination of special tax
Section 5801 of such Code is amended by adding at the end the following new subsection:
(c) Time limit
The tax imposed by this section shall not apply with respect to any year that begins after the date on which this subsection takes effect.
(e) Effective date
The changes made by this section shall take effect on the first day of the first calendar quarter that begins after 90 days after the date of the enactment of this Act.