The Business, Entrepreneurship & Tax Law Review


Robert T. Lass


During the gangland-era crime sprees of the 1920s and 1930s, Congress enacted the National Firearms Act in an attempt to make it more difficult to acquire the types of weapons favored by gangsters by imposing an extreme tax on these weapons. The draconian rules governing the purchase of these firearms are still in place today, but, with the Supreme Court’s recent ruling in N.Y. State Rifle & Pistol Ass’n v. Bruen, the National Firearms Act may soon fall to challenges presented by Second Amendment activists. In Bruen, the Court ruled that, when the plain text of the Second Amendment protects a citizen’s conduct, if the government wants to burden that conduct, it must first show historical precedent for the gun control measure in both purpose and method. This article argues that the NFA will likely not survive a challenge if it is put to the test under the Bruen standard of review. However, minor changes to its enforcement may be enough to rehabilitate the National Firearms Act should it be found to be unconstitutional.

First Page


Included in

Law Commons



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.