Freedom from Taxes Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8921 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 8921

  To amend the Internal Revenue Code of 1986 to modify and eliminate
 certain taxes imposed under the National Firearms Act, and for other
                               purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              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

_______________________________________________________________________

                                 A BILL

  To amend the Internal Revenue Code of 1986 to modify and eliminate
 certain taxes imposed under the National Firearms Act, and for other
                               purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

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.
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