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Lauren Boebert is taking aim at one of the oldest federal gun control mechanisms still on the books: the National Firearms Act tax on machine guns.

And Gun Owners of America is fully on board.

This week, Boebert introduced the “Freedom from Taxes Act of 2026,” legislation designed to reduce the longstanding $200 NFA transfer tax on machine guns and destructive devices down to zero.

Yes, zero.

The move comes during the 40th anniversary week of the infamous Hughes Amendment, the federal law that froze the civilian transferable machine gun registry back in 1986 and permanently changed the full-auto market in America.

“I support our president — his agenda. I'm not changing the way I vote, and I'm also standing with my friend.”

Rep. Lauren Boebert discussed her support for Rep. Thomas Massie, calling him a “principled constitutionalist.”@edhenry @laurenboebert @RepBoebert pic.twitter.com/ktvpgksFAt

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GOA says Boebert’s bill would continue the momentum started by last year’s “One Big Beautiful Bill,” which already targeted portions of the National Firearms Act tax structure.

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“For the last 92 years, law-abiding Americans have had their Second Amendment rights infringed through a draconian and unconstitutional $200 ‘sin’ tax,” GOA said in its announcement backing the legislation.

That $200 tax may not sound devastating today, but historically it absolutely was.

When the NFA passed in 1934, the tax was intentionally set at a crippling level — equivalent to several thousand dollars in modern purchasing power — specifically to discourage ordinary Americans from owning machine guns and other regulated firearms.

In other words, critics have long argued the tax was designed less as a revenue tool and more as a financial barrier to exercising a constitutional right.

Erich Pratt tied the bill directly to GOA’s decades-long opposition to the Hughes Amendment and broader NFA restrictions.

“Forty years later, GOA still opposes any infringements on the right of the people to keep and bear arms,” Pratt said. “Under this GOA-backed legislation, the right to own a machine gun without paying a ‘sin’ tax would be fully restored.”

Boebert framed the issue in similarly blunt constitutional terms.

“Taxing our constitutional rights is unacceptable and unconstitutional,” she said in a statement supporting the bill.

But the legislation goes beyond just transfer taxes.

According to GOA, the proposal would also eliminate the Special Occupational Tax, or SOT, which federally licensed manufacturers and dealers currently pay in order to handle NFA-regulated firearms like machine guns, suppressors, and destructive devices.

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That’s a major point for smaller manufacturers and FFLs who argue the federal regulatory burden increasingly favors larger companies with deeper pockets.

Now, before anyone starts panic-buying belt-fed machine guns, there’s an important reality check here: even if this bill somehow became law, the Hughes Amendment would still block civilians from purchasing newly manufactured post-1986 machine guns.

That means transferable pre-1986 machine guns would likely remain insanely expensive due to supply restrictions.

Still, eliminating the NFA tax itself would be symbolically huge for the gun rights movement and could become part of a broader effort to dismantle portions of the federal NFA framework piece by piece.

And judging by the timing, GOA clearly wants the firearms community thinking hard about the Hughes Amendment again 40 years later.

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