Sponsors (4)
The bill lowers costs and clarifies timing for firearm buyers and manufacturers and cleans up criminal statute language, at the cost of reduced federal revenue and potential new enforcement and political concerns about favoring firearms.
Firearm purchasers and manufacturers will no longer pay the federal transfer/making tax on firearms made or transferred after enactment, lowering per-transaction costs and giving taxpayers and small-business owners a clear effective date for when the exemption applies.
Defendants, prosecutors, and law enforcement get clearer statutory language on machineguns and interstate firearm transport, reducing legal uncertainty and the risk of inconsistent prosecutions or litigation over ambiguous punctuation/phrasing.
Exempting firearms from the federal transfer/making tax will reduce federal revenue, potentially increasing deficits or forcing cuts to programs funded by that revenue.
Textual edits to gun-crime provisions could unintentionally narrow or complicate enforcement, creating new legal ambiguities that hinder prosecutions involving machineguns and interstate possession.
Creating a tax exemption targeted at firearms may be perceived as a policy preference benefiting firearm manufacturers and owners, raising concerns among Americans who favor stricter firearm regulation.
Based on analysis of 4 sections of legislative text.
Introduced February 26, 2026 by Markwayne Mullin · Last progress February 26, 2026
Makes minor wording edits to two federal criminal provisions that govern certain firearms and adds a tax exemption for the federal transfer and making tax on firearms. It also establishes an official short title for the Act. The tax exemptions apply to firearms transferred or made after enactment; the changes do not create new spending programs or detailed administrative grants.