The $1 NFA tax amendment: The NFA’s Last Legal Fig Leaf

BREAKING: Senator Murphy has filed an amendment to H.R. 1 that would change the NFA tax on suppressors, SBRs, SBSs, and AOWs from $0 to $1.

Why does this matter? Because this is no ordinary compromise.

This is a last-ditch effort to save the NFA from total collapse in court.

Why $1 Instead of $0?

Supporters of the $1 NFA tax amendmentare claiming that going from $0 to $1 will preserve “some revenue,” supposedly to offset the cost of removing the tax. They also say it will somehow stop “undetectable firearm crime.”

But let’s be honest: $1 is a fig leaf.

Here’s why:

• In Sonzinsky v. United States (1937), the Supreme Court upheld the NFA because it was a tax, not a ban. The Court said:
  “Every tax is in some measure regulatory.”
• If Congress repeals the tax outright (sets it to $0), all that’s left is regulation, and the law is suddenly on shaky constitutional ground under Bruen.
• With no tax, the NFA is no longer a revenue measure—it’s a federal gun registry and licensing scheme. And that makes it far easier to challenge in court.
• By keeping a **token tax—even $1—**supporters can keep arguing:
  “See? It’s still a tax! It still funds the Treasury!”

This has nothing to do with the budget. It’s about protecting the legal basis of the NFA.

What Happens Next?

This amendment will likely be brought up for debate and a vote before the Senate takes up final passage of H.R. 1.

If it passes:

✅ You still get rid of the $200 tax.

❌ But you keep the government’s “tax justification,” which could help the NFA survive future court challenges.

If it fails:

✅ The tax goes to $0.

✅ The NFA’s legal foundation collapses into a purely regulatory scheme—exactly what we need to challenge it in court.

Why This Matters

This is the clearest proof yet that the anti-gun side understands exactly what we’ve been saying:

✅ The amount of the tax doesn’t matter.

✅ The existence of a tax does.

✅ They’re terrified of a future Supreme Court case striking down the NFA in full.

What You Should Do Now

Call your Senators TODAY.

Tell them:

• VOTE NO on any amendment that keeps any NFA tax in place, even $1.
• Repeal it outright and let the courts decide.

☎️ Senate Switchboard: (202) 224-3121

Stay Tuned

I’ll keep tracking every development as the debate moves forward.