Quote Originally Posted by MegademiC View Post
So if I do amnesty, I can put a stock on it and avoid the $200 tax? Basically a braced pistol would become an sbr without the tax, right?
Quote Originally Posted by glocktogo View Post
If we’re reading this right, yes? So basically you could eFile a Form 1 to “amnesty” a pistol braced lower, NOT pay $200, and voilà, free SBR stamp!
Quote Originally Posted by okie View Post
So hypothetically I could buy a 5 position brace that fits on a milspec receiver extension and simply take photos of the lower with said brace and a short upper installed and I can get free stamps for all my lowers?
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.