Destructive Devices

Last reviewed October 31, 2026

Destructive Devices: Where It Stands in 2026

Destructive devices (DDs) are the NFA category most people never think about, yet it covers firearms many collectors and shooters own lawfully. Under 26 U.S.C. 5845(f), the term includes explosive, incendiary and poison-gas bombs, grenades, mines, certain rockets and missiles, and any weapon with a bore over one-half inch (except shotguns ATF finds are generally recognized as suitable for sporting purposes). It also covers combinations of parts designed to build one. In practice, lawful civilian DDs include large-bore rifles, some military surplus launchers and their live rounds, and certain shotguns ATF has classified as non-sporting.

Like machine guns, destructive devices were left out of the 2026 NFA changes. The One Big Beautiful Bill Act’s $0 tax applies only to suppressors, SBRs, SBSs and AOWs, and ATF’s October 9, 2026 non-enforcement letter after Silencer Shop Foundation v. ATF is limited to those same four categories. For DDs, the $200 making and transfer tax, federal registration and ATF pre-approval are unchanged.

Gun-rights advocates note that the half-inch bore line sweeps in collectible and sporting firearms that pose no special danger, and that the “sporting purposes” test gives ATF wide discretion over which shotguns are DDs. Those classification rulings, not the statute alone, often decide whether a particular firearm needs NFA paperwork.

Key Facts

• Definition: 26 U.S.C. 5845(f); also 18 U.S.C. 921 (Gun Control Act).
• Tax as of October 2026: $200 to make and $200 to transfer, unchanged by the One Big Beautiful Bill Act.
• Registration: Still required in the National Firearms Registration and Transfer Record; Form 1 or Form 4 approval before making or receiving.
• Interstate transport: Form 20 approval still required for DDs (18 U.S.C. 922(a)(4)).
• October 9, 2026: ATF open letter on NFA non-enforcement expressly excludes machine guns and destructive devices.

What Gun Owners Should Know

• Check whether a firearm over .50 caliber is exempt. Many sporting shotguns and some large-bore rifles are exempt by ATF ruling, while others are not.
• Live rounds for launchers (such as 37mm or 40mm high-explosive rounds) are individually registered DDs; the rules for flare and less-lethal rounds differ by item.
• Do not rely on the 2026 suppressor and SBR changes for any DD; the full NFA process still applies.
• Many states ban or restrict destructive devices separately. Check state law before buying.
• Keep approved forms with the item, and get ATF approval before moving it across state lines.
• More coverage: NFA Buyers Guide.com, the National Firearms Act (NFA) overview and Machine Guns.

Sources

• 26 U.S.C. 5845(f): Destructive Device Definition (Cornell LII)
• 26 U.S.C. 5811: NFA Transfer Tax (Cornell LII)
• American Rifleman: ATF NFA Guidance (Oct. 9, 2026)
• Silencer Shop: What the Silencer Shop Foundation v. ATF Win Means for You