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<dc:title>119 HR 8921 IH: Freedom from Taxes Act of 2026</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2026-05-20</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">119th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 8921</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20260520">May 20, 2026</action-date><action-desc><sponsor name-id="B000825">Ms. Boebert</sponsor> (for herself, <cosponsor name-id="M001212">Mr. Moore of Alabama</cosponsor>, <cosponsor name-id="B001316">Mr. Burlison</cosponsor>, <cosponsor name-id="M001184">Mr. Massie</cosponsor>, and <cosponsor name-id="D000616">Mr. DesJarlais</cosponsor>) introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To amend the Internal Revenue Code of 1986 to modify and eliminate certain taxes imposed under the National Firearms Act, and for other purposes.</official-title></form><legis-body id="H1927AEFA1AD14BCDADD3D20423744172" style="OLC"> 
<section id="H401A77F58F65406BBCC5439B20C5BEE9" section-type="section-one"><enum>1.</enum><header>Short title</header>
 <text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Freedom from Taxes Act of 2026</short-title></quote>.</text></section> 
<section id="H8F36BD052D3D481FA0DBCAA6101524E8"><enum>2.</enum><header>Amendments to the National Firearms Act</header> 
<subsection id="H1C57D1C4D7E64B8F8079638EA965A56E"><enum>(a)</enum><header>Elimination of transfer tax</header><text display-inline="yes-display-inline"><external-xref legal-doc="usc" parsable-cite="usc/26/5811">Section 5811(a)(1)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>$200</quote> and inserting <quote>$0</quote>.</text></subsection> <subsection id="HF3176A876CFA415BBEDF236944DD850B"><enum>(b)</enum><header>Elimination of making tax</header><text>Section 5821(a)(1) of such Code is amended by striking <quote>$200</quote> and inserting <quote>$0</quote>.</text></subsection> 
<subsection id="H9AA2633F54894C7EA081B4D10179D0B1"><enum>(c)</enum><header>Exemption from excise tax</header><text>Section 4182(a) of such Code is amended by striking <quote>section 5811(a)(2)</quote> and inserting <quote>section 5811(a)</quote>.</text></subsection> <subsection id="H5996981E34AD48F59C0FED14E803A8E6"><enum>(d)</enum><header>Elimination of special tax</header><text>Section 5801 of such Code is amended by adding at the end the following new subsection:</text> 
<quoted-block style="OLC" id="HE54A39F35E4F402CB523FA93879B17D6" display-inline="no-display-inline"> 
<subsection id="HD4191C7985B5446DB1582D9935B4CCFD"><enum>(c)</enum><header>Time limit</header><text display-inline="yes-display-inline">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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H478A96DE26AD435D8E786C0F7957BC4A"><enum>(e)</enum><header>Effective date</header><text>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.</text></subsection></section> 
</legis-body></bill>

