Daines Leads Effort to Protect Montana Gun Owners from Burdensome Gun Tax

Senator Steve Daines helped introduce the “Repealing Illegal Freedom and Liberty Excises (RIFLE) Act,” legislation that would remove a burdensome tax imposed on firearms regulated under the National Firearms Act.

“It is unconstitutional for this Administration to punish law-abiding Montanans with burdensome regulations that make it impossible for them to exercise their Second Amendment rights. I strongly oppose this unnecessary tax from President Biden and stand with Montanans’ right to lawfully possess firearms,” said Daines.

Text of the legislation may be found here.


The 1934 National Firearms Act (NFA) regulates short-barreled shotguns and rifles, fully automatic firearms, suppressors, and a catchall category of explosives. In addition to background checks and registration, NFA regulated items have a $200 tax.

The ATF has acknowledged the tax was intended “to curtail, if not prohibit, transactions” of firearms. The $200 tax, unchanged since 1934, is equivalent to $4,648 in today’s dollars.

Since 2018, ownership of NFA regulated items have grown by more than 250% as more sportsmen, shooters and firearm enthusiasts exercise their Second Amendment right.

The RIFLE Act does not modify the current checks and registration; it solely removes the federally mandated financial burden on law-abiding gun owners.

The legislation is endorsed by the National Rifle Association and the National Shooting Sports Foundation.