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I gather that the new rule is that an AR with a pistol brace leaves an owner with three options:
1. Return it to a braceless configuration and keep the firearm,
2. leave it with the brace attached and turn it in as an unregistered SBR, or
3. register it as an SBR tax free during the amnesty period.
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First of all, this doesn't just apply to AR pistols, it applies to any kind of pistol.
Second, the fourth option is clearly there based on the new rules.
If the brace is really a brace and is attached to a pistol that is really a pistol, then it can stay as it is. What does that mean? The rule provides a ton of discussion and examples of what that means, but here's the gist.
If the brace has features that are peculiar to stocks and that serve no purpose to a brace, then it's probably not going to qualify as a brace and would be treated as a stock for enforcement purposes.
If the brace is attached to a firearm that is not a pistol (there's a lot of discussion and examples of what is and isn't a pistol in the rules document) then the overall firearm will not be a pistol and may be subject to NFA rules.
So the new rule is that if you REALLY have a stabilizing brace that is attached to a firearm that is REALLY a pistol, that's perfectly fine.
But if you have a "stabilizing brace" that looks and works like a stock and it is attached to a pistol then the resulting item is an NFA firearm. Also, if a brace is attached to a firearm that qualifies as something other than a pistol, the result may be an NFA firearm depending on the characteristics of the resulting combination.
Which is to say that it's the same rule we've always had, there's just 300 pages of discussion and documentation and examples to work from that are now on the public record.
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Why not register a stack of receivers as SBRs tax free, then engrave and build them at your convenience?
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Looks possible if you follow the law.