Wyoming Law Review Manuscript 1516 Charles K. Eldred The National Firearms Act (NFA) regulates certain firearms (most importantly, short-barreled rifles and suppressors) under the taxing power. The Supreme Court upheld it as such in the 1930s. But those precedents are subject to attack under Heller and Bruen, since the NFA taxes the exercise of constitutional … Continue reading The National Firearms Act is an Unconstitutional Tax