One would have to be careful. If you have a braced pistol and then amnesty register it, then ok. If you don't have a braced pistol, but then brace one in order to be able to amnesty register it as an SBR, that could likely be construed as a conspiracy to avoid paying a tax.
This does bring up a good point though. If the courts allow this to stand, pretty much the only people who are going to amnesty register a gun are people who already have NFA items. Virtually all others will just remove the brace or extend the barrel.
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