Comment on FR Doc # 2026-08923

Summary: The Firearms Regulatory Accountability Coalition (FRAC) opposes the proposed rule because it fails to distinguish between the regulatory requirements of the Gun Control Act (GCA) and the taxation framework of the National Firearms Act (NFA). They argue that the rule allows for unlawful "excess taxation" by requiring SOT payments to be tied to GCA licenses and by failing to recognize that a single business entity with multiple licenses should only be taxed once for specific business activities.