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This is a proposed rule (not final) that simplifies and clarifies how post-1986 machine guns can be transferred between FFL/SOTs, especially for dealer samples, government requests, and when going out of business.Impact: Moderate and positive—reduces paperwork, loosens overly strict interpretations, and aligns rules more closely with the statute.Applies to: FFLs / SOTs only (no impact on individual gun owners).What this rule meansCurrent ATF regulations around post-1986 machine guns (post-samples) have become:

  • Overly complexMore restrictive than the actual statute requiresDependent on things like:
    • Detailed “law letters”Justifying quantity and future sales potential
  • ATF is proposing to:
  • Simplify these requirementsRemove extra conditions not found in the lawStill keep basic safeguards to prevent abuse
  • The goal is to align the rules with the actual language of federal law (18 U.S.C. 922(o)). What the rule actually doesIf finalized, this rule would:
  • Simplify dealer sample (“law letter”) requirementsKeeps requirement for a government request letter, but reduces what must be includedRemoves requirements to:
    • Justify future salesProve quantity needs
    Requires only:
    • A letter on government letterheadRequesting a specific firearmConfirming it’s under government authority
    ATF will:
    • Verify the request is legitimate
  • Also eliminates:
  • ATF Form 5320.24 as an alternative to a law letterRemove vague “particularly suitable” requirementPreviously:
    • Manufacturers had to show a machine gun was “particularly suitable” for government use
    Now:
    • Only need to show it’s being made:
      • At the request ofOn behalf of a government entity
    Clarify inventory and manufacturing rulesConfirms:
    • Manufacturers/importers can produce machine guns for:
      • Government salesDealer samples
    Fix the “going out of business” issueClarifies that:
    • You can transfer post-samples when ending your NFA business, even if you keep your FFL
    Streamlines process:
    • Use Form 3 to:
      • Transfer gunsNotify ATF you’re exiting NFA activity
    Eliminates need for separate notificationsAllow handling of government-owned machine gunsCreates new provision allowing:
    • FFLs/SOTs to receive unregistered government machine guns
    For purposes like:
    • RepairManufacturingTesting
    Requires:
    • Government contract or letterFirearm must be returned to the government
  • What will change (real-world impact)For FFLs / SOTs (Primary Impact):
  • Easier to obtain dealer samples:
    • Less paperworkFewer subjective requirements
    Reduced compliance burden:
    • No need to justify quantities or future sales
    Easier exit from NFA business:
    • Clearer processFewer administrative steps
    More flexibility:
    • Can work on government-owned machine guns without registration issues
  • For Individuals:
  • No impactPost-86 machine guns remain restricted to:
    • GovernmentQualified licensees
  • For the system overall:
  • Aligns regulation with statute (less ATF interpretation layering)Reduces unnecessary barriers while keeping core restrictions intactImproves efficiency without expanding civilian access
  • Key Takeaways
  • Simplifies dealer sample (law letter) processRemoves vague and subjective requirementsClarifies how to exit NFA businessAllows handling of government-owned machine gunsNo change to civilian machine gun restrictions
  • Proposed rule to be posted:

    DEPARTMENT OF JUSTICE

    Bureau of Alcohol, Tobacco, Firearms, and Explosives

    27 CFR part 479

    [Docket No. ATF-2026-0006; ATF No. 2025R-19P]

    RIN 1140-AA75

    Transferring Machine Guns Between Qualified Licensees

    AGENCY: Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice.

    ACTION: Notice of proposed rulemaking.

    SUMMARY: The Bureau of Alcohol, Tobacco, Firearms, and Explosives (“ATF”) proposes

    amending Department of Justice (“Department”) regulations to update the procedure for

    transferring machine guns between qualified manufacturers, importers, or dealers.

    Specifically, the proposed rule would simplify the regulatory requirements for such machine

    gun transfers pursuant to requests to demonstrate firearms to a government entity or due to a

    licensee discontinuing business. The proposed changes would allow the implementing

    regulations to more closely mirror the statutory authority provided by the Gun Control Act.

    DATES: Comments must be submitted in writing, and must be submitted on or before (or, if

    mailed, must be postmarked on or before) [INSERT DATE 60 DAYS AFTER DATE OF

    PUBLICATION IN THE FEDERAL REGISTER]. Commenters should be aware that the

    federal e-rulemaking portal comment system will not accept comments after midnight

    Eastern Time on the last day of the comment period.

    ADDRESSES: You may submit comments, identified by RIN 1140-AA75, by either of the

    following methods —

    • Federal e-rulemaking portal: https://www.regulations.gov. Follow the instructions for

    submitting comments.

    • Mail: ATF Rulemaking Comments; Mail Stop 6N-518, Office of Regulatory Affairs;Enforcement Programs and Services; Bureau of Alcohol, Tobacco, Firearms, and Explosives;

    99 New York Ave, NE; Washington, DC 20226; ATTN: ATF 1140-AA75.

    Instructions: All submissions must include the agency name and number (RIN 1140-

    AA75) for this notice of proposed rulemaking (“NPRM” or “proposed rule”). ATF may post

    all properly completed comments it receives from either of the methods described above,

    without change, to the federal e-rulemaking portal, https://www.regulations.gov. This

    includes any personally identifying information (“PII”) or business proprietary information

    (“PROPIN”) submitted in the body of the comment or as part of a related attachment they

    want posted. Commenters who submit through the federal e-rulemaking portal and do not

    want any of their PII posted on the internet should omit it from the body of their comment

    and in any uploaded attachments that they want posted. If online commenters wish to submit

    PII with their comment, they should place it in a separate attachment and mark it at the top

    with the marking “CUI//PRVCY.” Commenters who submit through mail should likewise

    omit their PII or PROPIN from the body of the comment and provide any such information

    on the cover sheet only, marking it at the top as “CUI//PRVCY” for PII, or as

    “CUI//PROPIN” for PROPIN. For detailed instructions on submitting comments and

    additional information on the rulemaking process, see the “Public Participation” heading of

    the SUPPLEMENTARY INFORMATION section of this document. In accordance with 5

    U.S.C. 553(b)(4), a summary of this rule may be found at https://www.regulations.gov.

    Commenters must submit comments by using one of the methods described above, not by

    emailing the address set forth in the following paragraph.

    FOR FURTHER INFORMATION CONTACT: Office of Regulatory Affairs, by email at

    ORA@atf.gov, by mail at Office of Regulatory Affairs; Enforcement Programs and Services;

    Bureau of Alcohol, Tobacco, Firearms, and Explosives; 99 New York Ave, NE; Washington,

    DC, 20226, or by telephone at 202-648-7070 (this is not a toll-free number).SUPPLEMENTARY INFORMATION:

    I. Background

    The Attorney General is responsible for enforcing the Gun Control Act (“GCA”), as

    amended, and the National Firearms Act (“NFA”), as amended.1 This includes the authority

    to promulgate regulations necessary to enforce the provisions of the GCA and NFA. See 18

    U.S.C. 926(a); 26 U.S.C. 7805(a). Congress and the Attorney General have delegated the

    responsibility for administering and enforcing the GCA and NFA to the Director of ATF

    (“Director”), subject to the direction of the Attorney General and the Deputy Attorney

    General. See 28 U.S.C. 599A(b)(1), (c)(1); 28 CFR 0.130(a)(1)–(2); Treas. Order No.

    221(2)(a), (d), 37 FR 11696–97 (June 10, 1972).2 Accordingly, the Department and ATF

    have promulgated regulations implementing both the GCA and the NFA in 27 CFR parts 478

    and 479.

    In 1986, Congress passed the Firearms Owners’ Protection Act (“FOPA”), Pub. L.

    99–308, 100 Stat. 449, which amended and added provisions to the GCA to include 18

    U.S.C. 922(o), which generally makes it unlawful for any person to transfer or possess a

    machine gun. The general restrictions on transferring and possessing machine guns under

    section 922(o) do not apply in two situations. The first is a “transfer to or by, or possession

    by or under the authority of, the United States or any department or agency thereof or a State,

    or a department, agency, or political subdivision thereof.” The second is lawfully transferring

    or possessing a machine gun that was lawfully possessed before the date the FOPA provision

    went into effect. See 18 U.S.C. 922(o)(2)(A)–(B). Section 922(o) became effective on May

    1 Some NFA and GCA provisions still refer to the “Secretary of the Treasury.” However, the Homeland

    Security Act of 2002, Pub. L. 107–296, 116 Stat. 2135, transferred the functions of ATF from the Department

    of the Treasury to the Department of Justice, under the general authority of the Attorney General. 26 U.S.C.

    7801(a)(2); 28 U.S.C. 599A(c)(1). Thus, for ease of reference, this notice of proposed rulemaking refers to the

    Attorney General where relevant.

    2 In Attorney General Order Number 6353–2025, the Attorney General delegated authority to the Director to

    issue regulations pertaining to matters within ATF’s jurisdiction, including under the NFA, GCA, and Title XI

    of the Organized Crime Control Act. ATF’s jurisdiction also includes those portions of sec. 38 of the Arms

    Export Control Act pertaining to permanently importing defense articles and services and the Contraband

    Cigarette Trafficking Act.19, 1986. Accordingly, all machine guns manufactured or imported after that date are subject

    to the restrictions imposed by section 922(o).

    Section 922(o) does not specifically provide an exemption for transferring or

    possessing any machine gun manufactured or imported after May 19, 1986, (commonly

    referred to as a “post-86 machine gun”) other than by a government entity or a person acting

    under its authority. However, since 1988, the regulation implementing section 922(o), 27

    CFR 479.105, has interpreted the statute as allowing qualified licensees to make, transfer,

    and possess such machine guns under limited circumstances, including transferring a post-86

    machine gun when a licensee discontinues business.3

    Section 479.105(c) authorizes qualified manufacturers and importers to manufacture

    or import machine guns on or after May 19, 1986, to sell or distribute them to any

    department or agency of the United States, or any state or political subdivision thereof.

    Paragraph (c) is silent as to whether the manufacturer or importer may maintain an inventory

    of machine guns or must wait until there is a specific government contract or purchase order

    before manufacturing or importing a machine gun. Clearly, though, Congress did not intend

    for government entities to wait until after a specific need arises to manufacture or import

    machine guns, particularly when such government entities typically do not manufacture or

    import their own machine guns. The authority-of-government exemption is designed to

    ensure military and law enforcement agencies have enough machine guns for times of war or

    national emergency.

    In 2014, ATF published ATF Ruling 2014-1, which authorized manufacturers to

    stockpile machine guns, i.e., maintain an inventory of manufactured machine guns, provided

    that subsequent transfers of such machine guns are to a federal, state, or local government

    3 ATF final rule, “Commerce in Firearms and Ammunition,” 53 FR 10480, 10510 (Mar. 31, 1988).entity for official use.4 ATF reasoned that manufacturers must be able to maintain an

    inventory of manufactured machine guns because section 922(o) authorizes machine gun

    transfers after May 19, 1986, to government entities. The stockpiling authorization was

    specifically granted to manufacturers because of the breadth of section 922(o)(A)’s

    “possession . . . under the authority of” a government entity, and the fact that the statute

    contemplates manufacturers possessing machine guns prior to transferring to a government

    entity.

    Pursuant to 27 CFR 479.105(d), ATF may approve applications to transfer and

    register a post-86 machine gun to a qualified dealer if the qualified dealer can establish that a

    government entity requests them to demonstrate the weapon (i.e., a dealer sales sample).

    Section 479.105(d) provides that qualified dealers need to identify the governmental

    customers who would require them to demonstrate the weapon and provide information on

    the dealer’s ability to fill any subsequent orders for the machine gun. Additionally, the

    qualified dealer must provide letters from the government entities expressing a need for a

    particular model or interest in seeing a particular weapon demonstrated (a “law letter”). As

    described more fully below, currently the qualified dealer can use ATF Form 5320.24,

    Description of Firearm and Information on Request for Demonstration (“Form 5320.24”), as

    an alternative to a law letter drafted by a potential government customer. Applications to

    transfer more than one machine gun of a particular model to a dealer must also establish the

    dealer’s need for the quantity of samples sought. Such dealer sales sample transfers fall under

    the exception provided by 18 U.S.C. 922(o)(2)(A) as transferring and possessing “under the

    authority of the United States or any department or agency thereof or a State, or department,

    agency, or political subdivision thereof.”

    In an attempt to prevent misuse of this dealer sales sample transfer procedure, ATF

    4 ATF Ruling 2014-1, Marking Variance for Government Defense Contractors (Sept. 4, 2014),

    https://www.atf.gov/firearms/docs/ruling/2014-1-manufacturinginventory-machineguns-le-and-

    military/download (last visited July 16, 2025) [https://perma.cc/BH8G-4VVN].issued an open letter in 2023 titled “Machinegun Dealer Sales Sample Letters”5 (“2023 open

    letter”) to all federal firearms licensees (“FFLs”). The purpose of the letter was to further

    explain and expand the law letter requirement contained in 27 CFR 479.105(d).

    The open letter explained that ATF had been receiving legally insufficient law letters

    that delayed the process of transferring, importing, and demonstrating machine guns to

    interested government customers. Accordingly, the open letter explained what to include in a

    law letter for it to be legally sufficient under 18 U.S.C. 922(o)(2)(A) and 27 CFR 479.105(d).

    The open letter also explained that ATF would issue a form that qualified dealers could use

    as an alternative to a law letter drafted by a potential government customer. In November

    2023, ATF issued Form 5320.24 for that purpose. The open letter and accompanying form

    established a guide for licensees to adequately articulate in their law letter submissions the

    government entity’s bona fide interest in purchasing machine guns.

    II. Proposed Rule

    While it is true that the dealer sales sample transfer procedure established by 27 CFR

    479.105(d) can be misused by unscrupulous dealers or law enforcement, ATF has reviewed

    the regulation and the 2023 open letter and determined that the regulation’s interpretation of

    the 18 U.S.C. 922(o)(2)(A) exception departs from statutory language. Section 922(o)(2)(A)

    simply requires that transferring or possessing in this context be “under the authority of the

    United States or any department or agency thereof or a State, or department, agency, or

    political subdivision thereof.” ATF has determined that the plain text of the statute does not

    require an in-depth analysis of the government entity’s intent or reason for requesting the

    demonstration.

    For these reasons, ATF proposes simplifying its current regulatory language while

    incorporating some aspects of the open letter requirements to prevent fraud in or abuse of the

    5 ATF, Open Letter to All Federal Firearms Licensees Regarding Machinegun Dealer Sales Sample Letters

    (Jan. 11, 2023), https://www.atf.gov/firearms/docs/open-letter/all-ffls-jan-2023-open-letter-machinegun-dealer-

    sales-sample-letters/download [https://perma.cc/4CF9-RDQZ].dealer sales sample exception. Accordingly, ATF proposes to strike § 479.105(d)’s

    requirements that qualified dealers include the availability of the machine gun to fill future

    orders and establish the need for the requested quantity of machine guns. ATF proposes to

    require in § 479.105(d) only the basic information necessary in a law letter for ATF to

    approve a qualified dealer’s application to transfer and register post-86 machine guns. The

    proposed rule would also incorporate into regulations the current process that ATF uses to

    confirm with the government entity that the law letter is a bona fide request.

    In conjunction with the proposed amendments to § 479.105(d), ATF would also

    clarify throughout this section that the term “government entity” refers to the United States or

    any department or agency thereof, or a state, or department, agency, or political subdivision

    thereof. To this end, ATF is proposing to include this definition at the end of § 479.105(a)

    and to substitute the term “government entity” in paragraphs (a) and (c) where the definition

    is currently written in full multiple times. Along with this technical edit to these two

    paragraphs, ATF also proposes some minor plain writing edits to make them easier to read,

    and a plain writing edit to the section heading for the same reason.

    Paragraph (e) of 27 CFR 479.105 also addresses 18 U.S.C. 922(o)(2)(A)’s exception

    regarding possessing post-86 machine guns. Specifically, 27 CFR 479.105(e) allows persons

    to apply to make and register a post-86 machine gun at the request and on behalf of a

    government entity if it is established by specific information that the machine gun is

    “particularly suitable for use by Federal, State or local governmental entities and that the

    making of the weapon is at the request and on behalf of such an entity.”

    As outlined above, 18 U.S.C. 922(o)(2)(A) contains no requirement as to the intent of

    a requesting government entity. ATF has determined that the clause “particularly suitable” is

    too vague and is unnecessary to implement the statutory exception. Therefore, ATF proposes

    to strike the requirement in § 479.105(e) that the maker establish that the machine gun is

    particularly suitable for use by a federal, state, or local governmental entity. The amendedprovision would require only that the application establish that making and registering the

    post-86 machine gun is at the request and on behalf of a federal, state, or local government

    entity.

    Paragraph (f) of 27 CFR 479.105 allows a licensee to orderly liquidate inventory

    when going out of business. Specifically, it allows a qualified manufacturer, importer, or

    dealer to transfer post-86 machine guns to a federal, state, or local governmental entity, or

    another qualified manufacturer, importer, or dealer, when the qualified licensee discontinues

    business. Over time, ATF has received inquiries concerning the procedure to transfer post-86

    machine guns by licensees that relinquish special occupational taxpayer (“SOT”) status but

    remain in business as an FFL under the GCA. As currently written, the regulation can be

    interpreted to require that licensees completely discontinue all business under both the GCA

    and NFA before they are eligible to avail themselves of this process under § 479.105(f).

    Because the relevant inquiry is whether the licensee is discontinuing its NFA

    business, not whether the licensee intends to relinquish its GCA license as well, ATF has

    allowed licensees to maintain their GCA license as they transfer post-86 machine guns under

    § 479.105(d) when they intend to discontinue the NFA side of their business. Accordingly,

    ATF has determined that it is necessary to clarify in § 479.105(f) that a licensee may transfer

    post-86 machine guns when they discontinue their NFA firearms business and that the

    licensee can relinquish the SOT or let it expire while continuing business under a GCA

    license.

    To expedite the transfer process, ATF further proposes to add language to §

    479.105(f) to clarify the process for a licensee who wishes to transfer post-86 machine guns

    upon relinquishing SOT status. Under the proposed rule, licensees would use ATF Form

    5320.3, Application to Transfer/Register NFA Firearm (Tax Exempt) to Special

    Occupational Taxpayer (“Form 3”) to both request approval to transfer their firearms and

    notify ATF of their intent to discontinue their NFA business. This change would obviate theneed for these SOTs to provide two separate notices to ATF. Accordingly, if this rule is

    finalized as proposed, ATF would update Form 3 to include how SOTs may indicate that the

    transfer is pursuant to § 479.105(f)’s provision on discontinuing their NFA business.

    Last, the industry frequently encounters scenarios in which a United States

    government entity wishes to furnish its own machine guns to a licensee for a number of

    reasons, such as further manufacturing, repairing, or testing. Because the United States

    government is not required to register its machine guns under the NFA, qualified licensees,

    who generally must have machine guns in their possession registered, currently may not

    lawfully receive U.S. government-furnished machine guns for such work. Accordingly, ATF

    proposes to create a new paragraph (g) under § 479.105 clarifying that a contract or letter

    from the government department or agency, written on the agency’s or department’s

    letterhead, may authorize the licensee to receive and possess the government-furnished,

    unregistered, NFA firearm for such work, as long as the letter or contract also stipulates that

    the firearm will be returned to the government.

    III. Statutory and Executive Order Review

    A. Executive Orders 12866 and 13563

    Executive Order 12866 (Regulatory Planning and Review) directs agencies to assess

    the costs and benefits of available regulatory alternatives and, if regulation is necessary, to

    select regulatory approaches that maximize net benefits.

    Executive Order 13563 (Improving Regulation and Regulatory Review) emphasizes

    the importance of agencies quantifying both costs and benefits, reducing costs, harmonizing

    rules, and promoting public flexibility.

    This proposed rule would amend 27 CFR 479.105 to bring regulations implementing

    the general statutory restriction on the possession and transfer of machine guns in line with

    the statute and to reduce burdens on the industry by simplifying the information licensees

    would need to provide on a law letter in order to receive approval of an application totransfer and register a post-86 machine gun. It would also reduce the burden on licensees to

    submit two notices when discontinuing their NFA business. The rule would instead allow

    them to use Form 3 to both request approval to transfer their firearms and notify ATF of their

    intent to discontinue their NFA business.

    This proposed rule would provide qualitative benefits to the industry by providing

    more flexibility in complying with statutes and existing regulatory standards, but ATF does

    not have sufficient information to calculate quantifiable savings. Therefore, ATF requests

    more information from the public regarding economic effects this rule may have on the

    public and the regulated industries. The Office of Management and Budget (“OMB”) has

    determined that this rule would not be a “significant regulatory action” under Executive

    Order 12866. Therefore, it did not review this rule.

    B. Executive Order 14192

    Executive Order 14192 (Unleashing Prosperity Through Deregulation) requires an

    agency, unless prohibited by law, to identify at least ten existing regulations to be repealed or

    revised when the agency publicly proposes for notice and comment or otherwise promulgates

    a new regulation that qualifies as an Executive Order 14192 regulatory action (defined in

    OMB Memorandum M-25-20 as a final significant regulatory action as defined in section

    3(f) of Executive Order 12866 that imposes total costs greater than zero). In furtherance of

    this requirement, section 3(c) of Executive Order 14192 requires that any new incremental

    costs associated with such new regulations must, to the extent permitted by law, also be

    offset by eliminating existing costs associated with at least ten prior regulations. However,

    this proposed rule would not be an Executive Order 14192 regulatory action because it is not

    a significant regulatory action as defined by Executive Order 12866 and it would not impose

    total costs greater than zero. This proposed rule would bring the existing regulations on the

    possession and transfer of machine guns in line with the statute and would reduce burdens on

    the industry by simplifying the information licensees would need to provide on a law letter inorder to receive approval of an application to transfer and register a post-86 machine gun. It

    would also reduce the burden on licensees when discontinuing their NFA business. In

    addition, because this information would streamline requirements for FFLs, ATF expects this

    rule, if finalized as proposed, to qualify as an Executive Order 14192 deregulatory action

    (defined by OMB Memorandum M-25-20 as a final action that imposes total costs less than

    zero).

    C. Executive Order 14294

    Executive Order 14294 (Fighting Overcriminalization in Federal Regulations)

    requires agencies promulgating regulations with criminal regulatory offenses potentially

    subject to criminal enforcement to explicitly describe the conduct subject to criminal

    enforcement, the authorizing statutes, and the mens rea standard applicable to each element

    of those offenses. This proposed rule would not create a criminal regulatory offense and is

    thus exempt from Executive Order 14294 requirements.

    D. Executive Order 13132

    This proposed rule would not have substantial direct effects on the states, the

    relationship between the federal government and the states, or the distribution of power and

    responsibilities among the various levels of government. Therefore, in accordance with

    section 6 of Executive Order 13132 (Federalism), the Director has determined that this

    proposed rule would not impose substantial direct compliance costs on state and local

    governments, preempt state law, or meaningfully implicate federalism. It thus does not

    warrant preparing a federalism summary impact statement.

    E. Executive Order 12988

    This proposed rule meets the applicable standards set forth in sections 3(a) and

    3(b)(2) of Executive Order 12988 (Civil Justice Reform).F. Regulatory Flexibility Act

    the Regulatory required Under a regulatory Flexibility Act (“RFA”), 5 U.S.C. 601–612, agencies are

    to conduct flexibility analysis of any proposed rule subject to notice-

    and-comment rulemaking requirements unless the agency head certifies, including a

    basis, that the impact on proposed rule would not statement of the factual small entities. Small entities have a significant economic

    a substantial number of include certain small

    businesses, small not-for-profit organizations that are independently owned and operated and

    are not dominant in their fields, and governmental jurisdictions with populations of less than

    50,000.

    The Director certifies, after consideration, that this proposed rule would not have a

    significant economic impact on a substantial number of small entities. This proposed rule

    would simplify the regulatory requirements for machine gun transfers to a dealer in response

    to a request by a government entity, and would reduce burdens when a licensee discontinues

    its NFA business. This proposed rule would therefore not impose any costs and would be

    deregulatory.

    G. Unfunded Mandates Reform Act of 1995

    This proposed rule does not include a federal mandate that might result in the

    expenditure by state, local, and tribal governments, in the aggregate, or by the private sector,

    of $100 million or more in any one year, and it would not significantly or uniquely affect

    small governments. Therefore, ATF has determined that no actions are necessary under the

    provisions of the Unfunded Mandates Reform Act of 1995.

    H. Paperwork Reduction Act of 1995

    Under the Paperwork Reduction Act of 1995 (“PRA”), 44 U.S.C. 3501–3521,

    agencies are required to submit to OMB, for review and approval, any information collection

    requirements a rule creates or any impacts it has on existing information collections. An

    information collection includes any reporting, record-keeping, monitoring, posting, labeling,or other similar actions an agency requires of the public. See 5 CFR 1320.3(c). This proposed

    rule would impact two existing information collections under the PRA. One information

    collection that would be impacted by this proposed rule is OMB control number 1140-0124:

    Description of Firearm and Information on Request for Demonstration, which includes ATF

    Form 5320.24. This proposed rule would require qualified dealers to submit a law letter from

    the government entity to demonstrate that the transfer to, and possession by, the dealer is

    occurring under the authority of the government entity. This is already part of the existing

    process, but the rulemaking reduces the amount of information that would be provided in the

    letter. In addition, the proposed rule would eliminate Form 5320.24 as an alternative to

    submitting the law letter. As a result, the existing information collection would be revised to

    remove the Form 5320.24. This change would reduce this information collection’s time

    burden because the rule would reduce the amount of information the dealers must submit for

    this purpose, but it would not have any other effect.

    This proposed rule would also impact OMB control number 1140-0013: Application

    to Transfer/Register NFA Firearm (Tax Exempt) to Special Occupational Taxpayer, which

    includes ATF Form 5320.3 (“Form 3”). Currently, this information collection requires

    licensees to use this form as the mechanism by which they request approval to transfer NFA

    firearms and register them to another qualified licensee when they discontinue their NFA

    business. This proposed rule would require qualified licensees to also use Form 3 to notify

    ATF of their intent to discontinue their NFA firearms business, prior to the lapse or

    relinquishment of their special occupational taxpayer status. The form would be updated to

    allow licensees to notify ATF of their intent to discontinue and the planned date for doing so,

    thereby obviating the current requirement that they provide that information to ATF

    separately. The hourly burden would be transferred from a separate notice method to a

    statement in this form, so this change would reduce this collection’s time burden, if finalizedas proposed, by cutting out the time it would take to complete a separate notice while also

    completing this Form to transfer the firearms.

    I. Congressional Review Act

    This proposed rule would not be a major rule as defined by the Congressional Review

    Act, 5 U.S.C. 804.

    IV. Public Participation

    A. Comments sought

    ATF requests comments on the proposed rule from all interested persons. ATF

    specifically requests comments on the clarity of this proposed rule and how it may be made

    easier to understand. In addition, ATF requests comments on the costs or benefits of the

    proposed rule and on the appropriate methodology and data for calculating those costs and

    benefits.

    All comments must reference this document’s RIN 1140-AA75 and, if handwritten,

    must be legible. If submitting by mail, you must also include your complete first and last

    name and contact information. If submitting a comment through the federal e-rulemaking

    portal, as described in section IV.C of this preamble, you should carefully review and follow

    the website’s instructions on submitting comments. Whether you submit comments online or

    by mail, ATF will post them online. If submitting online as an individual, any information

    you provide in the online fields for city, state, zip code, and phone will not be publicly

    viewable when ATF publishes the comment on https://www.regulations.gov. However, if you

    include such personally identifying information (“PII”) in the body of your online comment,

    it may be posted and viewable online. Similarly, if you submit a written comment with PII in

    the body of the comment, it may be posted and viewable online. Therefore, all commenters

    should review section IV.B of this preamble, “Confidentiality,” regarding how to submit PII

    if you do not want it published online. ATF may not consider, or respond to, comments that

    do not meet these requirements or comments containing excessive profanity. ATF will retaincomments containing excessive profanity as part of this rulemaking’s administrative record,

    but will not publish such documents on https://www.regulations.gov. ATF will treat all

    comments as originals and will not acknowledge receipt of comments. In addition, if ATF

    cannot read your comment due to handwriting or technical difficulties and cannot contact

    you for clarification, ATF may not be able to consider your comment.

    ATF will carefully consider all comments, as appropriate, received on or before the

    closing date.

    B. Confidentiality

    ATF will make all comments meeting the requirements of this section, whether

    submitted electronically or on paper, and except as provided below, available for public

    viewing on the internet through the federal e-rulemaking portal, and subject to the Freedom

    of Information Act (5 U.S.C. 552). Commenters who submit by mail and who do not want

    their name or other PII posted on the internet should submit their comments with a separate

    cover sheet containing their PII. The separate cover sheet should be marked with

    “CUI//PRVCY” at the top to identify it as protected PII under the Privacy Act. Both the

    cover sheet and comment must reference this RIN 1140-AA75. For comments submitted by

    mail, information contained on the cover sheet will not appear when posted on the internet,

    but any PII that appears within the body of a comment will not be redacted by ATF and may

    appear on the internet. Similarly, commenters who submit through the federal e-rulemaking

    portal and who do not want any of their PII posted on the internet should omit such PII from

    the body of their comment and in any uploaded attachments. However, PII entered into the

    online fields designated for name, email, and other contact information will not be posted or

    viewable online.

    A commenter may submit to ATF information identified as proprietary or

    confidential business information by mail. To request that ATF handle this information as

    controlled unclassified information (“CUI”), the commenter must place any portion of acomment that is proprietary or confidential business information under law or regulation on

    pages separate from the balance of the comment, with each page prominently marked

    “CUI//PROPIN” at the top of the page.

    ATF will not make proprietary or confidential business information submitted in

    compliance with these instructions available when disclosing the comments that it receives,

    but will disclose that the commenter provided proprietary or confidential business

    information that ATF is holding in a separate file to which the public does not have access. If

    ATF receives a request to examine or copy this information, it will treat it as any other

    request under the Freedom of Information Act (5 U.S.C. 552). In addition, ATF will disclose

    such proprietary or confidential business information to the extent required by other legal

    process.

    C. Submitting comments

    Submit comments using either of the two methods described below (but do not

    submit the same comment multiple times or by more than one method). Hand-delivered

    comments will not be accepted.

    • Federal e-rulemaking portal: ATF recommends that you submit your comments to

    ATF via the federal e-rulemaking portal at https://www.regulations.gov and follow the

    instructions. Comments will be posted within a few days of being submitted. However, if

    large volumes of comments are being processed simultaneously, your comment may not be

    viewable for up to several weeks. Please keep the comment tracking number that is provided

    after you have successfully uploaded your comment.

    • Mail: Send written comments to the address listed in the ADDRESSES section of this

    document. Written comments must appear in minimum 12-point font size, include the

    commenter’s first and last name and full mailing address, and may be of any length. See also

    section IV.B of this preamble, “Confidentiality.”Disclosure

    Copies of this proposed rule and the comments received in response to it are available

    through the federal e-rulemaking portal, at https://www.regulations.gov (search for RIN

    1140-AA75).

    Severability

    Consistent with the Administrative Procedure Act, the issues raised in this proposed

    rule may be finalized, or not, independently of each other, after consideration of comments

    received. ATF has determined that this proposed rule implements and is fully consistent with

    governing law. However, in the event that this proposed rule is finalized, if any provision of

    that final rule, an amendment or revision made by that rule, or the application of such

    provision or amendment or revision to any person or circumstance, is held to be invalid or

    unenforceable by its terms, the remainder of that final rule, the amendments or revisions

    made by that rule, and application of the provisions of the rule to any person or circumstance

    shall not be affected and shall be construed so as to give them the maximum effect permitted

    by law.

    List of subjects in 27 CFR part 479

    Administrative practice and procedure, Arms and munitions, Exports, Imports,

    Military personnel, Penalties, Reporting and record-keeping requirements, Seizures and

    forfeitures, Taxes, Transportation.

    For the reasons discussed in the preamble, ATF proposes to amend 27 CFR part 479

    as follows:

    PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER

    FIREARMS

    1. The authority citation for 27 CFR part 479 continues to read as follows:

    Authority: 26 U.S.C. 5801–5812; 26 U.S.C. 7801; 26 U.S.C. 7805.2. Amend § 479.105 by:

    a. Revising the section heading and paragraphs (a), (c), (d), (e), and (f); and

    b. Adding paragraph (g).

    The revisions and addition read as follows:

    § 479.105 Transferring and possessing machine guns.

    (a) General. As provided by 26 U.S.C. 5812 and 26 U.S.C. 5822, an application to

    make or transfer a firearm must be denied if making, transferring, receiving, or possessing

    the firearm would place the maker or transferee in violation of law. Section 922(o), Title 18,

    U.S.C., makes it unlawful for any person to transfer or possess a machine gun, except that a

    government entity may transfer, receive, or possess a machine gun and persons may transfer

    to them under the government entity’s authority; or persons may lawfully transfer or possess

    a machine gun that was lawfully possessed before May 19, 1986. Therefore, notwithstanding

    any other provision of this part, no application to make, transfer, or import a machine gun

    will be approved except as provided by this section. For purposes of this section, the term

    “government entity” means the United States or any department or agency thereof, or a state,

    or a department, agency, or political subdivision thereof.

    (b) * * * * *

    (c) Importing and manufacturing. Subject to compliance with the provisions of this

    part, importers and manufacturers qualified under this part may import and manufacture

    machine guns on or after May 19, 1986, to sell or distribute them to any government entity,

    or for qualified dealers to use as sales samples pursuant to paragraph (d) of this section.

    Importers and manufacturers may only register and subsequently transfer machine guns they

    imported or manufactured under this provision if they sell or distribute such weapons to a

    government entity for its official use, and do so solely for that purpose. Subject to

    compliance with the provisions of this part, qualified manufacturers may manufacture

    machine guns on or after May 19, 1986, to export them in compliance with the Arms ExportControl Act (22 U.S.C. 2778) and implementing regulations prescribed by the Department of

    State.

    (d) Transferring to, and possession by, qualified dealers.

    (1) Subject to compliance with the provisions of this part, ATF will approve

    applications to transfer and register a machine gun manufactured or imported on or after May

    19, 1986, to dealers qualified under this part if the dealers establish by specific information

    that they are requesting to transfer and possess the machine gun under a government entity’s

    authority.

    (2) Dealers may show they have such authority by a letter from a government entity,

    which must:

    (i) Be written on the government entity’s letterhead;

    (ii) Include a request from the government entity that the dealer obtain a

    particular machine gun;

    (iii) Affirm that transferring to the dealer, and the dealer possessing the

    machine gun is under the authority of the requesting government entity; and

    (iv) Be signed by a person with authority to sign on behalf of the government

    entity, to include such person’s contact information.

    (3) ATF will confirm with the signing government official that the letter is a bona

    fide request by the government entity.

    (e) Making machine guns on or after May 19, 1986. Subject to compliance with the

    provisions of this part, ATF will approve applications to make and register machine guns on

    or after May 19, 1986, for the benefit of a government entity if the applicant establishes by

    specific information that they are making the weapon at the request and on behalf of the

    government entity. Making a weapon on behalf of a government entity includes making

    weapons intended for actual sale to a government entity, developing an invention orprototype for possible future use by a government entity, and making a weapon in connection

    with research and development on behalf of a government entity.

    (f) Discontinuing NFA business. Because 18 U.S.C. 922(o) makes it unlawful to

    transfer or possess a machine gun except as provided in the law, any qualified manufacturer,

    importer, or dealer intending to discontinue business involving firearms regulated by this part

    must notify ATF of their intent before relinquishing or allowing their special occupational

    taxpayer status to lapse. The licensee must also transfer, in compliance with the provisions of

    this part, any machine gun manufactured or imported after May 19, 1986, to a government

    entity or to a qualified manufacturer, importer, or dealer. The licensee must use ATF Form

    5320.3, Application to Transfer/Register NFA Firearm (Tax-Exempt) to Special

    Occupational Taxpayer (“Form 3”) to notify ATF that they are discontinuing business and

    transferring the firearms.

    (g) Transfers from U.S. government to a qualified licensee. The U.S. government may

    transfer an unregistered machine gun in its possession to any qualified licensee pursuant to a

    valid government contract or letter drafted on government letterhead. The contract or letter

    must specify that the U.S. government department or agency is transferring the government-

    furnished machine gun to the licensee to possess it under the department or agency’s

    authority for a government purpose. Such purpose may include further manufacture, repair,

    or testing. For purposes of this paragraph, the licensee does not need to register the machine

    gun while they possess the machine gun, provided the government contract or letter states

    that the machine gun will be subsequently returned to the U.S. government.

    Robert Cekada,

    Director.