Nfa Items | Nebraska Concealed Carry

NFA Items in Nebraska

Nebraska permits civilian ownership of all National Firearms Act (NFA) items, provided they are properly registered and comply with federal law. Nebraska does not impose additional state-level restrictions beyond the federal NFA requirements.

What Are NFA Items?

The National Firearms Act of 1934 (26 U.S.C. Chapter 53) regulates the following categories of firearms and devices:

• Short-Barreled Rifles (SBRs): Rifles with a barrel length under 16 inches, or an overall length under 26 inches
• Short-Barreled Shotguns (SBSs): Shotguns with a barrel length under 18 inches, or an overall length under 26 inches
• Machine Guns: Any weapon that fires more than one shot per single function of the trigger (pre-May 19, 1986 transferable only for civilians)
• Silencers/Suppressors: Any device for silencing, muffling, or diminishing the report of a portable firearm, including component parts (18 U.S.C. §921(a)(25))
• Destructive Devices: Bombs, grenades, rockets, mines, and firearms with a bore diameter over 0.50 inches (with exceptions for sporting shotguns)
• Any Other Weapons (AOWs): Concealable weapons capable of discharging a shot through explosive energy, including disguised firearms and smooth-bore pistols

Nebraska State Law

NFA items are legal in Nebraska for both civilian ownership and use, including hunting with suppressors. There are no state-imposed waiting periods, additional permits, or special state registration requirements beyond federal compliance. Nebraska law generally defers to federal regulations on NFA-classified items.

Suppressor use in Nebraska:

• Legal for civilian ownership
• Legal for hunting
• Legal for target shooting, home defense, and all other lawful purposes

Federal Registration Requirements

All NFA items must be registered in the National Firearms Registration and Transfer Record (NFRTR) maintained by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Key requirements include:

To acquire an NFA item:

1. Complete ATF Form 4 (Application for Tax Paid Transfer and Registration of Firearm)
2. Submit photographs and fingerprints for identity verification
3. Pass an FBI/NICS background check (same prohibited-person categories as standard firearms purchases under 18 U.S.C. §922(g))
4. Pay the applicable transfer tax (see tax stamp changes below)
5. Receive ATF approval before taking possession of the item
6. Retain proof of registration, which must be available for ATF inspection

To manufacture/make an NFA item:

1. Complete ATF Form 1 (Application to Make and Register a Firearm)
2. Receive ATF approval before beginning manufacture
3. Pay the applicable making tax

Possession of an unregistered NFA firearm is a federal criminal offense under 26 U.S.C. §5861.

NFA Gun Trusts

Many Nebraska residents use NFA gun trusts (a form of legal trust) to hold NFA items. Benefits include:

• Multiple trustees can legally possess and use trust-held NFA items
• Simplified transfer upon death of the original owner
• All responsible persons listed on the trust must submit fingerprints and photographs and pass background checks (per ATF Rule 41F, effective July 13, 2016)

Major Federal Change: P.L. 119-21 (Effective January 1, 2026)

The One Big Beautiful Bill Act (P.L. 119-21), signed into law in 2025, made a significant change to NFA tax requirements:

Effective January 1, 2026, the making and transfer tax is $0 for all NFA firearms except machine guns and destructive devices. This means:

Important: P.L. 119-21 eliminated only the tax. All other NFA requirements remain in full effect, including:

• ATF Form 4/Form 1 approval prior to transfer or making
• Background checks via NICS
• Registration in the NFRTR
• Photographs and fingerprints submission
• Special occupational tax for dealers, manufacturers, and importers
• Criminal penalties for possession of unregistered NFA firearms

Ongoing Legal Challenges

As of late 2025, two federal lawsuits challenge the constitutionality of remaining NFA registration requirements for items no longer subject to the tax. Plaintiffs (including 15 states and the NRA) argue that:

• Congress's taxing power no longer supports NFA registration for untaxed items
• NFA requirements for silencers, SBRs, and SBSs violate the Second Amendment under the New York State Rifle & Pistol Association v. Bruen (2022) framework

These cases are in early stages. Until resolved, all existing NFA registration and approval requirements remain enforceable.

Key Considerations for Nebraska Concealed Carry Permit Holders

• Nebraska's concealed carry laws (Neb. Rev. Stat. §§ 69-2427 through 69-2449 and §28-1202) address the carrying of concealed handguns; NFA items such as SBRs and SBSs are subject to separate federal requirements
• Carrying a suppressed firearm concealed in Nebraska is legal if you otherwise comply with Nebraska's concealed carry or constitutional carry laws and the suppressor is properly NFA-registered
• Machine gun ownership is limited to weapons lawfully registered before May 19, 1986 (Firearm Owners' Protection Act)
• Adding a vertical foregrip to a handgun may reclassify it as an AOW under the NFA - consult ATF guidance before modifying firearms

ATF Contact for NFA Questions

• Phone: (304) 616-4500
• Fax: (304) 616-4501
• Email: NFA@atf.gov
• eForms (online applications): eforms.atf.gov
• Mail: ATF National Services Center, NFA Division, 244 Needy Road, Martinsburg, WV 25405
• Stolen/Lost NFA Firearms: NFAStolen@atf.gov