As part of President Donald Trump’s proposed ‘big, beautiful bill’, Senate Republicans are pushing to eliminate federal taxes on firearms, including short-barrel rifles, shotguns, and suppressors, by revising the National Firearms Act (NFA). The changes aim to remove these items from the NFA’s scope, thus exempting them from the $200 excise tax and registration requirements imposed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). However, Senate Democrats have vowed to challenge these provisions through the Byrd Bath process, which scrutinizes the bill to ensure it adheres to Senate reconciliation rules. The conflict highlights the ongoing divide over gun rights and regulatory frameworks within the legislative process.
The proposed changes stem from the Stop Harassing Owners of Rifles Today (SHORT) Act, introduced by Sens. Roger Marshall (R-Kan.) and Rep. Andrew Clyde (R-Ga.). Marshall and Clyde argue that the NFA’s tax and registration measures are unconstitutional and that the changes would restore Second Amendment rights. Despite their confidence, Democrats, led by Sen. Ron Wyden (D-Ore.), are preparing to use the Byrd Bath to strip the provisions from the bill, citing concerns over ideological motives rather than budgetary impact. Marshall, however, insisted that the reconciliation process is the only viable path to pass the changes, given the need for 60 Senate votes for a regular bill.
The debate underscores the broader legislative strategy as Republicans seek to pass Trump’s extensive bill without requiring bipartisan support. While the party faces internal challenges, particularly on Medicaid and tax provisions, the gun tax cut remains a focal point of the ideological battle. The Supreme Court has historically upheld the NFA, including its excise tax, but Democrats argue that the current bill’s provisions are more about ideological alignment than fiscal responsibility. The prolonged legislative process, with the Byrd Bath expected to take weeks, signals the deepening complexity of the reconciliation effort.