A panel of the U.S. Court of Appeals for the Fifth Circuit issued an opinion on April 10 in Morris v. DOJ, which reinforced limits on Congress’s power to use taxation as a means to prohibit conduct rather than raise revenue.
The ruling is significant because it could influence ongoing legal challenges to the National Firearms Act (NFA) registration requirements for items such as suppressors and short-barreled rifles, especially now that taxes on these items have been reduced to zero. This development raises questions about whether Congress can continue using its taxing authority as justification for certain firearms regulations when no tax is collected.
The Morris case centers around a federal ban from 1868 prohibiting home distilleries without imposing a tax, with the court stating: “Congress’s authority under the taxing power is limited to requiring an individual to pay money into the Federal Treasury, no more.” The NFA has historically been defended by citing Congress’s ability to levy taxes rather than regulate through other constitutional powers. This was made clear by then-Attorney General Homer Cummings during congressional debates in 1934: “Oh, we do not attempt to escape it. We are dealing with another power, namely, the power of taxation, and of regulation under the interstate commerce clause… But when you say ‘We will tax the machine gun’ and when you say that ‘the absence of a license showing payment of the tax has been made indicates that a crime has been perpetrated,’ you are easily within the law.”
A separate case known as Brown v. ATF is currently challenging NFA registration requirements in light of there being no longer any tax imposed on certain firearms accessories or configurations. If this case proceeds further, reasoning from Morris v. DOJ could provide persuasive support against using taxing power where no actual revenue is collected.
According to the official website, Buckeye Firearms Association advocates for individuals’ rights regarding firearm ownership and use for lawful purposes such as self-defense and recreation; it also focuses its activities in Ohio and functions as a grassroots organization providing legislative updates and alerts related to gun rights legislation.
As courts continue reviewing these issues, observers question how long it will take before higher courts address whether Congressional taxing authority can be used where no tax exists—an issue with potential implications for firearm regulation nationwide.
