Fifth Circuit Home Distillery Opinion Could Strengthen NFA Challenges

On April 10, 2026, a three-judge panel of the Fifth Circuit issued its opinion in Morris v. DOJ, reinforcing a longstanding constitutional limit on Congress’s taxing power: it may impose taxes that raise revenue, but it cannot simply prohibit conduct under the guise of taxation.The reasoning and precedents cited in Morris could bolster challenges to the constitutionality of the NFA’s registration scheme for suppressors, SBRs, SBSs, and AOWs now that the making and transfer tax on those items has been reduced to zero.The case in the Fifth Circuit is Morris v. DOJ. It concerns the federal ban on home distilleries,...