The Senate Parliamentarian, Elizabeth MacDonough, has approved the language in the reconciliation bill to lower the tax stamp fee for short-barreled rifles (SBRs), short-barreled shotguns (SBSs), any other weapons (AOWs), and suppressors from $200 to $0.
The change of the language was made after MacDonough, a Democrat, rejected the inclusion of the Hearing Protection Act (HPA) and the Stop Harassing Rifle Owners Today (SHORT) Act. Republicans originally wanted SBRs, SBSs, AOWs, and suppressors to be wholly removed from the National Firearms Act of 1934 (NFA), but the Parliamentarian rejected the proposal, saying it violated the Byrd Rule.
The Byrd Rule says that policy issues cannot be changed through reconciliation. Only tax and budget issues can be addressed because of the lack of a filibuster. The Byrd Rule was named after former KKK member and Senator Robert Byrd (D-WV). Hillary Clinton called Byrd her “mentor” after the Senator died.
MacDonough surmised that the tax was included in the NFA to support regulation, and not the regulation being there to support the tax. This stance puts her at odds with a 1937 Supreme Court decision. Some in the gun community have accused her of using her position to protect gun control. Other Republicans have accused her of using her position to block key statutes in President Trump’s “One Big Beautiful Bill.”
The Senate does not have to accept the Parliamentarian’s advice. The position is simply there to advise. Senate Majority Leader John Thune could have chosen to ignore her and proceed with the bill as is, as the Democrats did in 2013 when it came to judicial nominees. Yet, Thune and Republicans decided to reshape the language to fall in line with MacDonough’s wishes.
Sen. Thune could also fire her because she serves at the pleasure of the Majority Leader, but he has also chosen not to do that, even after calls from the President. Ms. MacDonough was given the job in 2012 by then-Senate Majority Leader Harry Reid (D-NV).
Clearing the Parliamentarian means that the provisions passed a big test and will be included in the reconciliation bill. If all Republicans vote for the bill, Democrats can’t stop it, but not all Republicans are on board with the reconciliation bill’s massive spending. Late Saturday, Vice President JD Vance had to act as a tiebreaker to advance the “One Big Beautiful Bill.” There is no reason to believe those Republicans will change their minds.
The change to the tax will strengthen legal challenges. For taxes to be constitutional, they must have a revenue-raising effect or purpose. Since $0 has neither a revenue-raising effect nor purpose, a challenge to suppressors, SBRs, SBSs, and AOWs being included in the NFA is strengthened.
However, courts have been reluctant to push back against the NFA. There is little reason to believe this will change because of the “One Big Beautiful Bill.”
While some in the gun community celebrated the tax reduction as a “win,” others see this move as a compromise at best and possibly a loss because registration for these items remains on the books. Many took to social media to vent their frustration. To them, Republicans had the best chance in history to restore gun rights, and they chose to seize defeat from the jaws of victory.
Senator Thune or Vice President Vance could step in and restore the original language of the bill or fire the Parliamentarian. Both seem unlikely now. The bill is expected to be passed by July 4.
About John Crump
Mr. Crump is an NRA instructor and a constitutional activist. John has written about firearms, interviewed people from all walks of life, and on the Constitution. John lives in Northern Virginia with his wife and sons, follow him on X at @crumpyss, or at www.crumpy.com.
