Republicans on the Senate Finance Committee have included Second Amendment provisions in the chamber’s version of President Trump’s “big beautiful bill” that call for tax cuts for some gun owners.
The latest draft of the Finance Committee’s reconciliation bill includes repeals in the National Firearms Act that would eliminate the tax on suppressors, short-barreled rifles and short-barreled shotguns.
“No burdensome tax or regulation should infringe on law-abiding Americans’ God-given right to keep and bear arms,” said Sen. John Cornyn, Texas Republican and committee member. “I’m glad the Senate is joining the House to stand up for the Second Amendment and our Constitution, and I will continue to fight for these priorities as the Senate works to pass President Trump’s One Big Beautiful Bill.”
Suppressors are subject to additional regulatory burdens under the National Firearms Act.
Mr. Cornyn cosponsored the Hearing Protection Act to remove suppressors from regulation under the National Firearms Act and replace the federal transfer process with an instantaneous National Instant Criminal Background Check System check.
That would make the purchase and transfer process for suppressors similar to that for rifles and shotguns.
The committee’s legislative text includes provisions from the Hearing Protection Act that eliminate the registration requirement and strike both the transfer and manufacturing tax on suppressors. Specifically, it removes gun silencers from the list of firearms in the tax code.
The current National Firearms Act requirements include a $200 tax stamp for the manufacture and transfer of the devices, broad paperwork rules and lengthy waiting times.
The committee’s legislative text also mirrors the Stop Harassing Owners of Rifles Today (SHORT) Act, a bill written by committee member Sen. Roger Marshall, Kansas Republican.
The provision would eliminate the transfer and manufacturing tax on these devices and preempt state or local licensing or registration requirements that are determined by reference to the National Firearms Act..
It would do this by treating anyone who acquires or possesses these short barrel rifles, short barrel shotguns or other weapons in compliance with federal statute to be in compliance with the state or local registration or licensing requirements.
The House last month, which narrowly passed the GOP’s reconciliation bill, did not include the SHORT Act but did include the Hearing Protection Act.
Although Republicans can avoid the 60-vote requirement for cloture to push the measures through the budget reconciliation process, the provisions are among several GOP policy positions expected to be challenged by Senate Democrats as non-compliant to the stringent Senate rules of reconciliation.
This governing process, known as the Byrd rule and named after the late Sen. Robert Byrd of West Virginia, restricts “extraneous” measures from being included in budget reconciliation bills that do not directly impact the budget or exceed the budget window.
The Senate parliamentarian may ultimately rule on how germane the committee’s text is to the rule next week.
