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Title 26 — Internal Revenue CodeRelease 119-73

§5821 Making Tax

Title 26 › Subtitle Subtitle E— Alcohol, Tobacco, and Certain Other Excise Taxes › Chapter 53— MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS › Subchapter A— Taxes › Part III— TAX ON MAKING FIREARMS › § 5821

Last updated Apr 6, 2026|Official source

Summary

Making a machinegun or a destructive device carries a $200 tax per firearm, paid by the maker using a tax stamp. For any other firearm covered by this law, the making tax rate is now $0. The $0 rate is a 2025 change that applies to calendar quarters beginning more than 90 days after July 4, 2025; before that, the $200 tax applied to every firearm made.

Full Legal Text

Title 26, §5821

Internal Revenue Code — Source: USLM XML via OLRC

(a)There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of—
(1)$200 for each firearm made in the case of a machinegun or a destructive device, and
(2)$0 for any firearm made which is not described in paragraph (1).
(b)The tax imposed by subsection (a) of this section shall be paid by the person making the firearm.
(c)The tax imposed by subsection (a) of this section shall be payable by the stamp prescribed for payment by the Secretary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 5821, acts Aug. 16, 1954, ch. 736, 68A Stat. 724; Sept. 2, 1958, Pub. L. 85–859, title II, § 203(d), 72 Stat. 1427, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 90–618.

Amendments

2025—Subsec. (a). Pub. L. 119–21 amended subsec. (a) generally. Prior to amendment, text read as follows: “There shall be levied, collected, and paid upon the making of a firearm a tax at the rate of $200 for each firearm made.” 1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to calendar quarters beginning more than 90 days after July 4, 2025, see section 70436(d) of Pub. L. 119–21, set out as a note under section 4182 of this title.

Effective Date

Section effective on first day of first month following October 1968, see section 207 of Pub. L. 90–618, set out as a note under section 5801 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 5821

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73