[Federal Register Volume 91, Number 87 (Wednesday, May 6, 2026)]
[Proposed Rules]
[Pages 24466-24471]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-08915]


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DEPARTMENT OF JUSTICE

Bureau of Alcohol, Tobacco, Firearms, and Explosives

27 CFR Part 479

[Docket No. ATF-2026-0005; ATF No. 2025R-17P]
RIN 1140-AA70


Allowing Makers To Adopt Certain Markings for National Firearms 
Act Firearms

AGENCY: Bureau of Alcohol, Tobacco, Firearms, and Explosives, 
Department of Justice.

ACTION: Notice of proposed rulemaking.

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SUMMARY: The Bureau of Alcohol, Tobacco, Firearms, and Explosives 
(``ATF'') proposes amending Department of Justice (``Department'') 
regulations to allow persons making National Firearms Act (``NFA'') 
firearms to adopt certain markings previously placed on the firearm to 
comply with NFA marking requirements.

DATES: Comments must be submitted in writing, and must be submitted on 
or before (or, if mailed, must be postmarked on or before) July 6, 
2026. Commenters should be aware that the federal e-rulemaking portal 
comment system will not accept comments after midnight Eastern Time on 
the last day of the comment period.

ADDRESSES: You may submit comments, identified by RIN 1140-AA70, by 
either of the following methods--
     Federal e-rulemaking portal: https://www.regulations.gov. 
Follow the instructions for submitting comments.
     Mail: ATF Rulemaking Comments; Mail Stop 6N-518, Office of 
Regulatory Affairs; Enforcement Programs and Services; Bureau of 
Alcohol, Tobacco, Firearms, and Explosives; 99 New York Ave. NE; 
Washington, DC 20226; ATTN: RIN 1140-AA70.
    Instructions: All submissions must include the agency name and 
number (RIN 1140-AA70) for this notice of proposed rulemaking (``NPRM'' 
or ``proposed rule''). ATF may post all properly completed comments it 
receives from either of the methods described above, without change, to 
the federal e-rulemaking portal, https://www.regulations.gov. This 
includes any personally identifying information (``PII'') or business 
proprietary information (``PROPIN'') submitted in the body of the 
comment or as part of a related attachment they want posted. Commenters 
who submit through the federal e-rulemaking portal and do not want any 
of their PII posted on the internet should omit it from the body of 
their comment and any uploaded attachments that they want posted. If 
online commenters wish to submit PII with their comment, they should 
place it in a separate attachment and mark it at the top with the 
marking ``CUI//PRVCY.'' Commenters who submit through mail should 
likewise omit their PII or PROPIN from the body of the comment and 
provide any such information on the cover sheet only, marking it at the 
top as ``CUI//PRVCY'' for PII, or as ``CUI//PROPIN'' for PROPIN. For 
detailed instructions on submitting comments and additional information 
on the rulemaking process, see the ``Public Participation'' heading of 
the SUPPLEMENTARY INFORMATION section of this document. In accordance 
with 5 U.S.C. 553(b)(4), a summary of this rule may be found at https://www.regulations.gov. Commenters must submit comments by using one of 
the methods described above, not by emailing the address set forth in 
the following paragraph.

FOR FURTHER INFORMATION CONTACT: Office of Regulatory Affairs, by email 
at [email protected], by mail at Office of Regulatory Affairs; Enforcement 
Programs and Services; Bureau of Alcohol, Tobacco, Firearms, and 
Explosives; 99 New York Ave. NE; Washington, DC 20226, or by telephone 
at 202-648-7070 (this is not a toll-free number).

SUPPLEMENTARY INFORMATION:

I. Background

    The Attorney General is responsible for enforcing the National 
Firearms Act (``NFA''), as amended, 26 U.S.C. chapter 53.\1\ Congress 
and the Attorney General have delegated the responsibility for 
administering and enforcing the NFA to the Director of ATF 
(``Director''), subject to the direction of the Attorney General and 
the Deputy Attorney General. See 28 U.S.C. 599A(b)(1), (c)(1); 28 CFR 
0.130(a)(1)-(2); Treas. Order No. 221(2)(a), (d), 37 FR 11696-97 (June 
10, 1972).\2\ Accordingly, the Department and ATF have promulgated 
regulations to implement the NFA in 27 CFR part 479.
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    \1\ Some NFA provisions still refer to the ``Secretary of the 
Treasury.'' However, the Homeland Security Act of 2002, Public Law 
107-296, 116 Stat. 2135, transferred the functions of ATF from the 
Department of the Treasury to the Department of Justice, under the 
general authority of the Attorney General. 26 U.S.C. 7801(a)(2); 28 
U.S.C. 599A(c)(1). Thus, for ease of reference, this proposed rule 
refers to the Attorney General where relevant.
    \2\ In Attorney General Order Number 6353-2025, the Attorney 
General delegated authority to the Director to issue regulations 
pertaining to matters within ATF's jurisdiction, including under the 
NFA, Gun Control Act, and Title XI of the Organized Crime Control 
Act. ATF's jurisdiction also includes those portions of sec. 38 of 
the Arms Export Control Act pertaining to permanently importing 
defense articles and services and the Contraband Cigarette 
Trafficking Act.
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    The NFA regulates only certain statutorily defined firearms, such 
as machine guns, short-barreled rifles, and short-barreled shotguns 
(``NFA firearms''). 26 U.S.C. 5845. Although ``manufacturer'' and 
``maker'' are synonymous in ordinary language, the NFA uses technical 
language to distinguish a ``manufacturer'' from a ``maker'' of an NFA 
firearm. A ``manufacturer'' is a federally licensed firearms 
manufacturer who is authorized to manufacture NFA firearms by virtue of 
being a ``special (occupational) taxpayer.'' See, e.g., 26 U.S.C. 5801, 
5802, 5841. The NFA refers to an individual who makes NFA firearms 
without being a special (occupational) taxpayer as a firearms

[[Page 24467]]

``maker.'' See, e.g., 26 U.S.C. 5821, 5822, 5841, 5842.
    A person can ``make'' an NFA firearm in one of two ways. First, the 
person can make a firearm from raw materials, such as a block of metal. 
Second, the person can alter an existing firearm regulated by the Gun 
Control Act (``GCA firearm'').\3\ For example, a person can take a 
rifle with a barrel of 20 inches and shorten the barrel to 14 inches, 
thereby making a short-barreled rifle. This proposed rule concerns only 
those who make NFA firearms by altering existing GCA firearms.
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    \3\ A GCA firearm is a firearm that is regulated only by the Gun 
Control Act of 1968 and not subject, in its present configuration, 
to the purview of the NFA.
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    Pursuant to 26 U.S.C. 5842, manufacturers, importers, and anyone 
making an NFA firearm must identify each firearm (other than a 
destructive device) they manufacture, import, or make by marking it 
with (1) a serial number that may not be readily removed, obliterated, 
or altered, (2) the name of the manufacturer, importer, or maker, and 
(3) such other identification as the Attorney General may by 
regulations prescribe. The corresponding federal regulation that 
implements these marking requirements is 27 CFR 479.102. This 
regulation at Sec.  479.102 prescribes required markings that 
importers, manufacturers, and makers must place on an NFA firearm, 
including the serial number, and the name, city, and state where a 
manufacturer or importer maintains a place of business, or, if a 
maker--i.e., not a manufacturer or importer--where the firearm was 
made.
    Further, ATF has previously exercised the regulatory discretion 
granted to the Attorney General pursuant to 26 U.S.C. 5842 to codify 
alternative marking procedures or exceptions to the regulatory marking 
requirements, including authorizing manufacturers to adopt existing 
``serial number[s] and other identifying markings previously placed on 
a firearm by another manufacturer,'' subject to certain conditions. 27 
CFR 479.102(b)(3)(i). For example, the exceptions contained in Sec.  
479.102(b)(3)(ii) for remanufactured or imported firearms allow 
manufacturers or importers to adopt a pre-existing serial number, 
provided they either mark the firearm with their name, city, and state 
or with their name and abbreviated federal firearms license number.
    However, Sec.  479.102 does not allow a maker to adopt the 
manufacturer's markings already stamped on the maker's GCA firearm when 
that person then applies to make a GCA firearm into an NFA firearm and 
register the resulting firearm.\4\ Instead, pursuant to Sec.  
479.102(a)(1), a maker must place on the firearm a new serial number 
and ``Your name (or recognized abbreviation), and . . . in the case of 
a maker, where you made the firearm[.]''
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    \4\ The maker does this by submitting ATF Form 5320.1, 
Application to Make and Register NFA Firearm (``Form 1'').
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II. Proposed Rule

    ATF has determined that this additional marking requirement for a 
maker is burdensome and unnecessary, and that it does not enhance 
public safety. The requirement is burdensome and unnecessary because 
individuals must stamp their name, city, and state onto the frame or 
receiver of the firearm, which may be crowded with existing markings 
from the original manufacturer. Further, many makers do not have the 
necessary equipment to stamp their own firearms in a manner that 
satisfies Sec.  479.102, thus imposing a burden to pay for services 
from a gunsmith or other individual to meet such requirements. As 
noted, ATF requires the existing firearm to have been marked with the 
name of the original manufacturer, and the manufacturer's city, state, 
and a serial number. Moreover, a maker must include their name and 
other identifying information on the Form 1 application and ATF then 
retains that information in the National Firearms Registration and 
Transfer Record (``NFRTR'').\5\ 27 CFR 479.63, 479.101.
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    \5\ For example, the applicant's name and mailing address are 
required as part of box 3b on the pre-2026 version of Form 1 (the 
form is being revised in 2026).
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    This proposed rule would not affect an NFA firearms maker who 
manufactures a firearm from raw materials not regulated by the GCA. 
Such firearms lack existing manufacturer markings and serial numbers. 
Those firearms would continue to be marked by the maker as required 
under Sec.  479.102. Thus, all NFA firearms would still be properly 
marked in accordance with NFA requirements.
    This rule therefore proposes to amend Sec.  479.102(b)(3) to 
authorize persons who make an NFA firearm by remanufacturing or 
altering an existing firearm to adopt the original manufacturer's 
markings already on the underlying firearm. The new language would 
merely extend exceptions to the marking requirements already contained 
within Sec.  479.102(b)(3). Specifically, this rule would amend Sec.  
479.102(b)(3) by adding a new paragraph (iv) to address makers of 
firearms that are remanufactured or altered from existing firearms. The 
new exception would provide that ``[m]akers that remanufacture or alter 
an existing firearm may adopt the serial number or other identifying 
markings previously placed on the firearm if the markings otherwise 
meet the requirements of this section.''

III. Statutory and Executive Order Review

A. Executive Orders 12866 and 13563

    Executive Order 12866 (Regulatory Planning and Review) directs 
agencies to assess the costs and benefits of available regulatory 
alternatives and, if regulation is necessary, to select regulatory 
approaches that maximize net benefits.
    Executive Order 13563 (Improving Regulation and Regulatory Review) 
emphasizes the importance of agencies quantifying both costs and 
benefits, reducing costs, harmonizing rules, and promoting public 
flexibility.
    The Office of Management and Budget (``OMB'') has determined that 
this rule would not be a ``significant regulatory action'' under 
Executive Order 12866. Therefore, it did not review this rule. ATF 
provides the following analysis to comply with Executive Orders 12866 
and 13563.
1. Need Statement
    This proposed rule would amend Sec.  479.102(b)(3) to rescind the 
requirement, for individuals making an NFA firearm by remanufacturing 
or altering an existing firearm, to have to subsequently re-mark the 
resulting firearm with their own personal NFA marking, and would 
instead allow them to adopt the serial number or other identifying 
markings previously placed on the firearm, as long as those markings 
otherwise comply with marking requirements. Currently, persons who make 
NFA firearms by altering existing firearms must add their own markings 
to manufacturer and importer markings already on the firearm. This 
creates difficulties due to lack of space on the frame or receiver and 
adds costs and burdens to such makers that are unnecessary. Many makers 
do not have the necessary equipment to stamp their own firearms in a 
manner that satisfies Sec.  479.102, thus imposing a burden on them to 
pay for services from a gunsmith or other individuals to meet such 
requirements.
2. Benefits
    Currently, individuals who choose to make an NFA firearm by 
remanufacturing or altering an existing

[[Page 24468]]

firearm employ professional gunsmithing services to re-mark the newly 
made NFA firearm with markings required under 27 CFR 479.102 in 
addition to the GCA markings already on the firearm in question. Based 
on a search of available information regarding professional NFA marking 
services, ATF estimates that a federal firearms licensee (``FFL'') may 
charge $54 in order mark a firearm.\6\ To determine the number of 
firearms that would be affected by this proposed rule, ATF used data on 
the number of Form 1 applications submitted, since makers submit a Form 
1 for each NFA firearm they make. Based on information from ATF's 
National Firearms Act Division, the average number of Form 1 
applications between the years 2016 to 2025 submitted by makers was 
64,618, making the annualized savings for this rule approximately $3.5 
million.\7\
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    \6\ See, e.g., RS Shooting Sports, NFA Engraving Services, 
https://www.rsshootingsports.com/engraving076ea072 [https://perma.cc/A7SY-FR67], Capitol Armory, NFA Laser Engraving-Form 1, 
https://www.capitolarmory.com/sbr-sbs-nfa-firearm-laser-engraving-form1.html (last visited Jan. 5, 2026), SA Lasers, NFA Engraving 
Service for SBRS, SBSS, Silencers and Suppressors, https://salasers.com/product/nfa-engraving-service-for-sbrs-sbss-silencers-and-suppressors/ [https://perma.cc/S3K4-MFL6], EOD Gear, NFA 
Engraving, https://www.eod-gear.com/nfa-engraving/?srsltid=AfmBOoqjJTPbsR-N4G0VH12Ij2TEry_qsQ4IAutH5JPgXOBfpTY9bwIs 
[https://perma.cc/9NBT-Y7RU].
    \7\ $3,489,372 in annual savings = $54 NFA marking services * 
64,618 Form 1 applications.
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    Benefits from this proposed rule would also include reducing 
confusion regarding what constitutes the firearm's serial number when 
there are multiple numbers engraved on the frame or receiver and 
reducing burdensome requirements. Although a person may modify an 
existing GCA weapon into an aftermarket NFA weapon, the newly created 
NFA weapon would still be traceable by means of the existing markings 
and would be registered in the NFRTR.
3. Costs
    The potential costs from this proposed rule would be an increased 
risk that this type of NFA firearm might not be traceable if the 
maker's markings are not also included. However, ATF does not 
anticipate that allowing makers to adopt the existing manufacturer's 
markings would negatively impact law enforcement's ability to trace an 
NFA firearm. If law enforcement were to recover an NFA firearm and need 
to trace it, the firearm could still be traced to the first retail 
purchaser based on the manufacturer's or importer's markings \8\ 
because the tracing process relies on the records that FFLs maintain 
pursuant to the GCA (and not information in the NFRTR). Thus, requiring 
additional markings by a maker is unnecessary for public safety 
purposes.
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    \8\ Upon recovering the firearm, law enforcement completes the 
trace request on the firearm based on the markings on the firearm, 
including the manufacturer or importer name, city, state, and serial 
number. ATF can then trace the firearm through licensees' 
acquisition and disposition records from the original licensed 
manufacturer or importer to the licensed wholesaler, to the licensed 
retailer, and then to the first unlicensed purchaser.
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    Moreover, the number of NFA firearms, excluding machine gun 
conversion devices, that are recovered from a crime scene is a very 
small subset of the overall firearms traced. In FY25, for example, the 
total number of firearms traces was 654,879, and of those, 3,195 were 
coded as NFA firearms; specifically, 196 destructive devices, 1,512 
machine guns (excluding machine gun conversion devices), and 1,487 
silencers. As a result, even if an NFA firearm is made by adopting the 
existing markings and is recovered at a crime scene but could not be 
traced using the original manufacturer markings, the number of such 
firearms would be exceedingly small.
4. Regulatory Alternatives
Alternative 1. Maintaining the Status Quo (No-Action Alternative)
    This alternative would require a person to add markings in addition 
to the existing markings for any GCA firearm that is modified to become 
an NFA weapon. This alternative has no additional costs or benefits 
since it would maintain the existing requirements. However, makers of 
NFA firearms would continue to incur the burdens and costs inherent in 
having to add markings to those already existing on the firearms. As a 
result, ATF rejected this alternative as it would not address those 
costs.
Alternative 2. Rulemaking (the Proposed Alternative)
    ATF alternatively considered proposing a rule to rescind the 
requirement that individuals making an NFA firearm by remanufacturing 
or altering an existing firearm must subsequently re-mark the resulting 
firearm with their own personal NFA marking, and to instead allow them 
to adopt the original manufacturer or importer's markings required 
under 27 CFR 478.92. While these newly made NFA weapons would not have 
markings added by the maker of the NFA weapon under this proposal, 
registration of these NFA weapons would still exist using the existing 
GCA markings, which the maker would submit to the NFRTR. This 
alternative was chosen because the firearm would still have a serial 
number with which it could be registered with ATF and traced in the 
event that the firearm is recovered from a crime scene. This 
alternative was also chosen because it would reduce the number of 
serial numbers on a given firearm, reducing confusion for tracing 
purposes. Furthermore, it would provide savings to individuals who 
choose to modify a GCA weapon into an NFA weapon. No quantifiable costs 
were assessed since traceability would still be maintained.
Alternative 3. Issuing Guidance
    This alternative was considered but rejected. While this 
alternative would not impose any additional costs, it would not rescind 
the requirement that makers of NFA weapons add marks of identification 
when remanufacturing or altering an existing GCA firearm. This 
alternative does not have the force and effect of a regulation and 
would thus not effectuate the desired change; therefore, this 
alternative was rejected.
Alternative 4. Removing Marking Requirements for All NFA Makers
    This alternative was also considered but rejected. Other persons 
who make NFA firearms do so from scratch. As a result, these types of 
firearms do not already have markings from manufacturers or importers. 
Permitting these makers to not mark the NFA firearms they make would 
result in unmarked firearms, which would violate the law, make it 
impossible to register the firearms in the NFRTR, or trace the 
firearms, thus posing a risk to public safety. As a result, ATF did not 
select this alternative.

B. Executive Order 14192

    Executive Order 14192 (Unleashing Prosperity Through Deregulation) 
requires an agency, unless prohibited by law, to identify at least ten 
existing regulations to be repealed or revised when the agency publicly 
proposes for notice and comment or otherwise promulgates a new 
regulation that qualifies as an Executive Order 14192 regulatory action 
(defined in OMB Memorandum M-25-20 as a final significant regulatory 
action under in section 3(f) of Executive Order 12866 that imposes 
total costs greater than zero). In furtherance of this requirement, 
section 3(c) of Executive Order 14192 requires that any new incremental 
costs associated with such new regulations must, to the extent 
permitted by law, also be offset by eliminating existing costs 
associated with at least ten prior regulations. However, this proposed 
rule would not be an Executive Order

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14192 regulatory action because it is not a significant regulatory 
action as defined by Executive Order 12866 and it would not impose 
total costs greater than zero. This proposed rule would have an 
annualized deregulatory savings of $3.5 million. ATF therefore expects 
this rule, if finalized as proposed, to qualify as an Executive Order 
14192 deregulatory action (defined by OMB Memorandum M-25-20 as a final 
action that imposes total costs less than zero).

C. Executive Order 14294

    Executive Order 14294 (Fighting Overcriminalization in Federal 
Regulations) requires agencies promulgating regulations with criminal 
regulatory offenses potentially subject to criminal enforcement to 
explicitly describe the conduct subject to criminal enforcement, the 
authorizing statutes, and the mens rea standard applicable to each 
element of those offenses. This proposed rule would not create a 
criminal regulatory offense and is thus exempt from Executive Order 
14294 requirements.

D. Executive Order 13132

    This proposed rule would not have substantial direct effects on the 
states, the relationship between the federal government and the states, 
or the distribution of power and responsibilities among the various 
levels of government. Therefore, in accordance with section 6 of 
Executive Order 13132 (Federalism), the Director has determined that 
this proposed rule would not impose substantial direct compliance costs 
on state and local governments, preempt state law, or meaningfully 
implicate federalism. It thus does not warrant preparing a federalism 
summary impact statement.

E. Executive Order 12988

    This proposed rule meets the applicable standards set forth in 
sections 3(a) and 3(b)(2) of Executive Order 12988 (Civil Justice 
Reform).

F. Regulatory Flexibility Act

    Under the Regulatory Flexibility Act (``RFA''), 5 U.S.C. 601-612, 
agencies are required to conduct a regulatory flexibility analysis of 
any proposed rule subject to notice-and-comment rulemaking requirements 
unless the agency head certifies, including a statement of the factual 
basis, that the proposed rule would not have a significant economic 
impact on a substantial number of small entities. Small entities 
include certain small businesses, small not-for-profit organizations 
that are independently owned and operated and are not dominant in their 
fields, and governmental jurisdictions with populations of less than 
50,000.
    The Director certifies, after consideration, that this proposed 
rule would not have a significant direct economic impact on a 
substantial number of small entities because it is deregulatory and 
would not impose any additional direct costs or burdens on small 
businesses in the firearms arena. However, it is possible that the 
proposed rule could indirectly have an impact on small businesses that 
provide NFA marking services, such as gunsmiths, because this rule 
would no longer require NFA makers who modify existing firearms to add 
maker markings, which they usually do by hiring a gunsmith.
    Therefore, ATF performed an initial regulatory flexibility analysis 
of the indirect impacts that small gunsmith businesses and other 
entities might incur due to this proposed rule, if finalized as 
proposed. Based on the information from this analysis, ATF found--
     Direct costs and savings: there are no direct costs or 
savings to small businesses or entities. Direct costs and savings from 
this proposed rule would apply only to individuals.
     Indirect costs: an unknown number of FFLs who provide NFA 
marking services. This proposed rule would indirectly cause an unknown 
reduction in revenue for an unknown number of businesses due to 
individuals no longer performing NFA markings on aftermarket GCA 
firearms.
Initial Regulatory Flexibility Analysis (``IRFA'')
    The RFA establishes ``as a principle of regulatory issuance that 
agencies shall endeavor, consistent with the objectives of the rule and 
of applicable statutes, to fit regulatory and informational 
requirements to the scale of the businesses, organizations, and 
governmental jurisdictions subject to regulation. To achieve this 
principle, agencies are required to solicit and consider flexible 
regulatory proposals and to explain the rationale for their actions to 
ensure that such proposals are given serious consideration.'' Public 
Law 96-354, section 2(b), 94 Stat. 1164 (1980).
    Under the RFA, the agency is required to consider whether the 
proposed rule would have a significant economic impact on a substantial 
number of small entities. Agencies must perform a review to determine 
whether the proposed rule would have such an impact. If the agency 
determines that it would, the agency must prepare an IRFA (or a 
regulatory flexibility analysis for a final rule) as described in the 
RFA.
    ATF determined that the proposed rule may affect a subset of small 
businesses that operate in the firearms business (see item 3 below). 
Based on the requirements above, ATF prepared the following IRFA 
assessing the proposed rule's impact on small entities.
1. Describing the Reasons Why the Agency Is Considering Taking Action
    This proposed rule would reduce burdens and costs to individuals 
because it would no longer require persons who make NFA firearms by 
modifying existing GCA firearms to add their own markings alongside 
existing manufacturer and importer markings on those firearms. The 
existing requirement makes it confusing as to which number is the 
correct serial number, presents difficulties due to the limited space 
on the frame or receiver, and costs time and money because makers 
generally must hire marking services from gunsmiths.
2. Succinctly Stating the Objectives of, and Legal Basis for, the 
Proposed Rule
    The objective of this proposed rulemaking is to reduce the 
regulatory burden on those who make NFA firearms. The NFA requires 
markings on the firearm, and the markings are critical for tracing guns 
used in crimes, but the statutory requirements would still be met by 
allowing persons who make NFA firearms by altering an existing firearm 
to adopt the original manufacturer or importer markings because tracing 
can still easily be accomplished using those numbers. Therefore, ATF 
would no longer require persons who make NFA firearms by altering an 
existing firearm to add their own markings to the firearm. However, 
other NFA makers who make their NFA firearms from scratch would still 
be required to add markings to their firearms.
3. Describing and, Where Feasible, Estimating the Number of Small 
Entities to Which the Proposed Rule Would Apply
    The proposed rule directly affects individuals, not small entities, 
so there would be no direct impact to small entities from this rule. 
However, it is possible that there may be indirect costs to gunsmiths 
who provide NFA marking services to persons who make NFA firearms by 
modifying an existing GCA firearm. According to ATF's Federal Firearms 
Licensing Center, there are approximately 45,000 Type 1 (dealers) FFLs, 
of which an unknown subset may be providing aftermarket NFA firearm

[[Page 24470]]

marking services. These gunsmiths would continue other gunsmithing 
business activities they provide, such as repairing firearms, marking 
firearms for manufacturers and other NFA firearm makers, and other 
kinds of work on other firearms. According to ATF subject matter 
experts, marking NFA firearms made from GCA firearms represents a small 
portion of their business.
4. Describing the Proposed Rule's Projected Reporting, Record-Keeping, 
and Other Compliance Requirements, Including an Estimate of the Classes 
of Small Entities Which Would Be Subject to the Requirement and the 
Type of Professional Skills Necessary To Prepare the Report or Record
    There are no additional requirements or costs being imposed by this 
proposed rule. This rule would remove costs and requirements to the 
public.
5. Identifying, to the Extent Practicable, All Relevant Federal Rules 
Which Might Duplicate, Overlap, or Conflict With the Proposed Rule
    This proposed rule would not duplicate, overlap, or conflict with 
other federal rules.
6. Describing Any Significant Alternatives to the Proposed Rule Which 
Accomplish the Stated Objectives of Applicable Statutes and Which 
Minimize Any Significant Economic Impact the Proposed Rule Might Have 
on Small Entities
    ATF has considered the alternative of maintaining the status quo 
with respect to NFA maker marks even when the person makes an NFA 
firearm from an existing GCA firearm. Maintaining the status quo would 
alleviate the indirect costs to companies that facilitate NFA marking 
services. However, ATF has determined that the direct, economic 
benefits to the public would outweigh the indirect costs to a few 
businesses incurred from the proposed rule as this proposed rule would 
only apply to aftermarket GCA firearms being converted into NFA weapons 
and not NFA weapons in general. According to ATF subject matter 
experts, such converted firearms represent a small portion of gunsmith 
business activities, and ATF estimates that the impact would be low.
    ATF has also considered eliminating the existing marking 
requirements for NFA firearms that are made from scratch rather than 
made by converting a GCA firearm into one subject to the NFA. ATF 
rejected this alternative because such NFA firearms made from scratch 
do not already have markings on them. This would not only violate the 
NFA, but it also would make it impossible to trace such firearms if 
used in crimes.
    ATF also considered issuing guidance instead of a rule, but because 
the existing requirements are in a regulation, guidance would not be 
able to change the regulatory requirements. In addition, for purposes 
of this IRFA, it would still result in the same indirect impact on 
gunsmiths who provide NFA markings services.

G. Small Business Regulatory Enforcement Fairness Act of 1996

    This proposed rule might have an indirect economic impact on a 
small subset of FFLs that serialize aftermarket GCA weapons made into 
NFA weapons. Because this proposed rule would not impose additional 
compliance activities (it reduces compliance activities), ATF does not 
anticipate imposing any enforcement activities against any small entity 
affected by this proposed rulemaking.

H. Unfunded Mandates Reform Act of 1995

    This proposed rule does not include a federal mandate that might 
result in the expenditure by state, local, and tribal governments, in 
the aggregate, or by the private sector, of $100 million or more in any 
one year, and it will not significantly or uniquely affect small 
governments. Therefore, ATF has determined that no actions are 
necessary under the provisions of the Unfunded Mandates Reform Act of 
1995.

I. Paperwork Reduction Act of 1995

    Under the Paperwork Reduction Act of 1995 (``PRA''), 44 U.S.C. 
3501-3521, agencies are required to submit to OMB, for review and 
approval, any information collection requirements created by a rule or 
any impacts it has on existing information collections. An information 
collection includes any reporting, record-keeping, monitoring, posting, 
labeling, or other similar actions an agency requires of the public. 
See 5 CFR 1320.3(c).This proposed rule involves one existing 
information collection under the PRA. That information collection is 
OMB control number 1140-0011, Application to Make and Register NFA 
Firearm, which includes ATF Form 5320.1 (``Form 1''). Although this 
rule is associated with information being collected under this existing 
ICR, the proposed changes would not add or change the burden imposed on 
the respondent beyond existing, OMB-approved requirements.

J. Congressional Review Act

    This proposed rule would not be a major rule as defined by the 
Congressional Review Act, 5 U.S.C. 804.

IV. Public Participation

A. Comments Sought

    ATF requests comments on the proposed rule from all interested 
persons. ATF specifically requests comments on the clarity of this 
proposed rule and how it may be made easier to understand. In addition, 
ATF requests comments on the costs or benefits of the proposed rule and 
on the appropriate methodology and data for calculating those costs and 
benefits.
    All comments must reference this document's RIN 1140-AA70 and, if 
handwritten, must be legible. If submitting by mail, you must also 
include your complete first and last name and contact information. If 
submitting a comment through the federal e-rulemaking portal, as 
described in section IV.C of this preamble, you should carefully review 
and follow the website's instructions on submitting comments. Whether 
you submit comments online or by mail, ATF will post them online. If 
submitting online as an individual, any information you provide in the 
online fields for city, state, zip code, and phone will not be publicly 
viewable when ATF publishes the comment on https://www.regulations.gov. 
However, if you include such personally identifiable information 
(``PII'') in the body of your online comment, it may be posted and 
viewable online. Similarly, if you submit a written comment with PII in 
the body of the comment, it may be posted and viewable online. 
Therefore, all commenters should review section IV.B of this preamble, 
``Confidentiality,'' regarding how to submit PII if you do not want it 
published online. ATF may not consider, or respond to, comments that do 
not meet these requirements or comments containing excessive profanity. 
ATF will retain comments containing excessive profanity as part of this 
rulemaking's administrative record, but will not publish such documents 
on https://www.regulations.gov. ATF will treat all comments as 
originals and will not acknowledge receipt of comments. In addition, if 
ATF cannot read your comment due to handwriting or technical 
difficulties and cannot contact you for clarification, ATF may not be 
able to consider your comment.
    ATF will carefully consider all comments, as appropriate, received 
on or before the closing date.

[[Page 24471]]

B. Confidentiality

    ATF will make all comments meeting the requirements of this 
section, whether submitted electronically or on paper, and except as 
provided below, available for public viewing on the internet through 
the federal e-rulemaking portal, and subject to the Freedom of 
Information Act (5 U.S.C. 552). Commenters who submit by mail and who 
do not want their name or other PII posted on the internet should 
submit their comments with a separate cover sheet containing their PII. 
The separate cover sheet should be marked with ``CUI/PRVCY'' at the top 
to identify it as protected PII under the Privacy Act. Both the cover 
sheet and comment must reference this RIN 1140-AA70. For comments 
submitted by mail, information contained on the cover sheet will not 
appear when posted on the internet but any PII that appears within the 
body of a comment will not be redacted by ATF and may appear on the 
internet. Similarly, commenters who submit through the federal e-
rulemaking portal and who do not want any of their PII posted on the 
internet should omit such PII from the body of their comment and any 
uploaded attachments. However, PII entered into the online fields 
designated for name, email, and other contact information will not be 
posted or viewable online.
    A commenter may submit to ATF information identified as proprietary 
or confidential business information by mail. To request that ATF 
handle this information as controlled unclassified information 
(``CUI''), the commenter must place any portion of a comment that is 
proprietary or confidential business information under law or 
regulation on pages separate from the balance of the comment, with each 
page prominently marked ``CUI/PROPIN'' at the top of the page.
    ATF will not make proprietary or confidential business information 
submitted in compliance with these instructions available when 
disclosing the comments that it receives, but will disclose that the 
commenter provided proprietary or confidential business information 
that ATF is holding in a separate file to which the public does not 
have access. If ATF receives a request to examine or copy this 
information, it will treat it as any other request under the Freedom of 
Information Act (5 U.S.C. 552). In addition, ATF will disclose such 
proprietary or confidential business information to the extent required 
by other legal process.

C. Submitting Comments

    Submit comments using either of the two methods described below 
(but do not submit the same comment multiple times or by more than one 
method). Hand-delivered comments will not be accepted.
     Federal e-rulemaking portal: ATF recommends that you 
submit your comments to ATF via the federal e-rulemaking portal at 
https://www.regulations.gov and follow the instructions. Comments will 
be posted within a few days of being submitted. However, if large 
volumes of comments are being processed simultaneously, your comment 
may not be viewable for up to several weeks. Please keep the comment 
tracking number that is provided after you have successfully uploaded 
your comment.
     Mail: Send written comments to the address listed in the 
ADDRESSES section of this document. Written comments must appear in 
minimum 12-point font size, include the commenter's first and last name 
and full mailing address, and may be of any length. See also section 
IV.B of this preamble, ``Confidentiality.''

Disclosure

    Copies of this proposed rule and the comments received in response 
to it are available through the federal e-rulemaking portal, at https://www.regulations.gov (search for RIN 1140-AA70).

List of Subjects in 27 CFR Part 479

    Administrative practice and procedure, Arms and munitions, Exports, 
Imports, Military personnel, Penalties, Reporting and record-keeping 
requirements, Seizures and forfeitures, Taxes, Transportation.

    For the reasons discussed in the preamble, ATF proposes to amend 27 
CFR part 479 as follows:

PART 479--MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER 
FIREARMS

0
1. The authority citation for 27 CFR part 479 continues to read as 
follows:

    Authority: 26 U.S.C. 5801-5812; 26 U.S.C. 7801; 26 U.S.C. 7805.

0
2. Amend Sec.  479.102 by:
0
a. Revising the section heading and the paragraph heading for paragraph 
(b)(3); and
0
b. Adding paragraph (b)(3)(iv).
    The revisions and addition read as follows:


Sec.  479.102  Identifying/marking firearms.

* * * * *
    (b) * * *
    (3) Adopting identifying markings. * * *
    (iv) Makers. Makers that remanufacture or alter an existing firearm 
may adopt the serial number or other identifying markings previously 
placed on the firearm if the markings otherwise meet the requirements 
of this section.
* * * * *

Robert Cekada,
Director.
[FR Doc. 2026-08915 Filed 5-5-26; 8:45 am]
BILLING CODE 4410-FY-P