Suppressors and short-barreled rifles are more affordable than they have been in nearly a century, and interest in them is climbing. The tool that lets a family own, share, and pass down these firearms safely is the same as it has always been: a properly drafted NFA trust.
2026 update: As of January 1, 2026, the federal transfer and making tax on suppressors, short-barreled rifles, short-barreled shotguns, and “any other weapons” dropped from $200 to $0. A federal court has also questioned suppressor registration itself, but that ruling is limited and under appeal. For now, the National Firearms Act registration process still applies to every NFA item. The details are below.
An NFA trust, often called a gun trust, is one of the most useful and least understood tools in firearms ownership. With the cost of entry to National Firearms Act items falling dramatically in 2026, more people than ever are acquiring their first suppressor or short-barreled rifle, and many are discovering the compliance rules that come with them. This article explains what an NFA trust is, what changed this year, what did not, and why a trust remains worth the investment.
What is an NFA trust?
An NFA trust is a legal entity that owns firearms on your behalf rather than you owning them in your individual name. It is created under trust law and is designed specifically to hold items regulated by the National Firearms Act. Those items include suppressors, short-barreled rifles (SBRs), short-barreled shotguns (SBSs), machine guns, and a category the statute calls “any other weapons” (AOWs).
A trust solves three problems that individual ownership does not:
Shared possession. When a trust owns the item, every person named as a trustee may legally possess and use it. A spouse or an adult child listed as a co-trustee can take a suppressor to the range without the registered owner present.
Succession. Firearms held in a trust pass according to the trust’s terms, outside of the public probate court process, under a successor you have chosen in advance.
Compliance. A well-drafted trust gives your successors clear instructions on how NFA items may be lawfully transferred and who is eligible to receive them.
What changed in 2026: the $0 tax stamp
For decades, the first thing most people learned about buying a suppressor was the $200 federal tax stamp. The reconciliation law enacted in 2025 (H.R.1) reduced that tax to $0 for the categories individuals buy most often. According to the National Shooting Sports Foundation (the firearms industry’s trade association), the reduction covers suppressors, SBRs, SBSs, and AOWs, and took effect January 1, 2026. Machine guns and destructive devices still carry the $200 tax.
The change is limited to the tax. It did not repeal the National Firearms Act or remove these firearms from federal regulation. That distinction is the key to understanding why a trust still matters.
What did not change: registration still applies
Every NFA item must still be registered with the Bureau of Alcohol, Tobacco, Firearms and Explosives before it is made or transferred. The buyer still passes a background check and, for a transfer to an individual, submits fingerprints and photographs. Possession is still restricted to the registered owner, and transferring an item to someone not legally entitled to receive it remains a serious federal offense.
There is one active development worth understanding. In Silencer Shop Foundation v. ATF, a federal court in the Northern District of Texas ruled on August 5, 2026 that suppressor registration could not stand once the tax reached $0. The court declined to issue a nationwide order, so the ruling applies only to the parties in that case, and the government is appealing to the Fifth Circuit. Similar challenges are pending in other states, and the question may ultimately reach the Supreme Court. Until those appeals are resolved, ATF continues to enforce registration, and the responsible course is to keep filing Form 1s and Form 4s and to treat every NFA item as registrable. (The ruling was reported by the American Suppressor Association, an industry advocacy group that supports deregulation, so read its framing with that interest in mind.)
The tax is gone, but the rules that can turn an honest heir into a federal defendant are not. Planning is what closes that gap.
Why an NFA trust still matters
Because the registration framework survives the new tax rules, the value of a trust is essentially unchanged. If anything, the lower cost of entry means more families will soon be holding firearms that carry these obligations. A trust lets more than one trusted person possess the item lawfully, keeps your collection out of probate, and leaves your family with a clear, compliant plan rather than a registered firearm and no idea how to transfer it. For a collection that grows over years, that structure is far more valuable than the price of any single stamp ever was.
Nationwide service, drafted to your state
The National Firearms Act is federal law, which means we prepare NFA trusts for clients across the country. The trust document itself, however, is created under state trust law, and most states have adopted some version of the Uniform Trust Code. A trust that is valid and enforceable requires attention to the law of the state where you live. We draft each trust to satisfy both the federal NFA requirements and the trust law that governs you, so the document holds up where it counts.
Why a free template is a false economy
Free and fill-in-the-blank gun trusts are everywhere online, and with the tax gone it is tempting to treat the trust as an afterthought. A generic template, however, is not written for your state’s law or for the federal rules that govern your specific items, and a single drafting error can produce an invalid trust or an unlawful transfer. The consequences fall on your beneficiaries, not on you. A trust prepared by an attorney who understands both bodies of law is tailored to what you actually own and to the people you want to protect.
Helpful resources
ATF — National Firearms Act (federal agency; registration and transfer requirements)
Congress.gov — H.R.1, 119th Congress (primary source for the 2025 law that set the NFA tax to $0)
NSSF — analysis of the 2025 law (firearms industry trade association; industry perspective)
American Suppressor Association — on Silencer Shop Foundation v. ATF (industry advocacy group supporting deregulation; not impartial)
Set up your NFA trust the right way
Whether you own a single suppressor or a growing collection, Haake Law Group prepares NFA trusts for clients nationwide, tailored to federal law and to the state where you live. Call (314) 732-1547 or schedule online to get started.
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This article is provided for general educational purposes only and is not legal or tax advice. Reading it does not create an attorney-client relationship. Firearms laws, National Firearms Act regulations, and related court decisions are changing and carry significant civil and criminal penalties. Verify current requirements with the ATF and consult a licensed attorney about your specific situation before acquiring, transferring, or planning for any firearm.