H.R. 8921

[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.

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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

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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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