Comment on FR Doc # 2026-08923
Phillip HagelSupportIndividual
Summary: Phillip Hagel, a private citizen and gun owner, supports the proposed rule to clarify Special Occupational Tax (SOT) payments. He argues that the rule reduces administrative burdens and provides much-needed clarity for Federal Firearms Licensees (FFLs) by ensuring they only owe one SOT per business activity at a specific location.
I am a responsible gun owner and supporter of lawful firearms commerce, writing to support the proposed rule to clarify Special Occupational Tax (SOT) payments (RIN 1140-AA76). This rule provides a much-needed, common-sense clarification that FFLs owe one SOT per business activity (manufacturing, importing, or dealing) at a given location, regardless of how many GCA licenses they hold for that same activity.
This change reduces confusion and administrative burden on small businesses and FFLs without altering the tax obligation or regulatory requirements. It ensures consistency and fairness in how the tax is applied, especially for licensees operating multiple lines under one roof.
I urge the ATF to finalize this rule as proposed.
Sincerely,
Phillip L Hagel
Goodyear AZ