OK, I did read up on this more, and do not agree with your assertion that this is a temporary tax forbearance; it's a temporary period of time to get a free stamp, not a temporary tax waiver.
- The page you linked to talks about the "tax forbearance period" being temporary (the time we're in right now, until May 31). It does not seem to imply or state that the tax itself is only temporarily forgiven.
- On the Eforms page for braced pistol applications, it specifically states "tax exempt registration". Exempt has a pretty specific meaning that doesn't fit with your earlier implication of their meaning of "forbearance". And while the dictionary definition of forbearance does fit what you've stated, it doesn't fit the rest of the language used do describe what's going on here,
except that the
period to apply for tax exempt registration is temporary. Not the tax exemption itself, but the time period we have to do it in.
Here is the text from the Eforms page:
Pursuant to ATF Final Rule 2021R-08F, the Attorney General has authorized certain persons tax-exempt registration of firearms they own or possess at the publication of the rule that are: 1) equipped with a stabilizing brace; 2) meet the definition of "rifle" under federal law; and 3) have a barrel or barrels less than sixteen (16) inches in length.
By proceeding with this application, you are certifying that you and the firearm you intend to register meet the tax-exempt parameters set forth in ATF Final Rule 2021R-08F. Please review Final Ruling 2021R-08F by clicking here if you have any questions whether you and the firearm you intend to register qualify for tax-exempt registration.
I see no cause for concern here in the sense of the "temporary tax forbearance" that you implied earlier. Correct me if I've missed something.