119-s1162

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1162 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1162

 To amend the Internal Revenue Code of 1986 to remove short-barreled 
 rifles, short-barreled shotguns, and certain other weapons from the 
 definition of firearms for purposes of the National Firearms Act, and 
 for other purposes.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 March 27, 2025

 Mr. Marshall (for himself, Ms. Lummis, Mr. Scott of Florida, Mr. 
 Tuberville, Mr. Cramer, Mr. Risch, Mr. Crapo, Mr. Justice, Mrs. Hyde-
Smith, Mrs. Britt, Mr. Sheehy, Mr. Ricketts, and Mr. Rounds) introduced 
the following bill; which was read twice and referred to the Committee 
 on Finance

_______________________________________________________________________

 A BILL

 To amend the Internal Revenue Code of 1986 to remove short-barreled 
 rifles, short-barreled shotguns, and certain other weapons from the 
 definition of firearms for purposes of the National Firearms Act, and 
 for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Stop Harassing Owners of Rifles 
Today Act'' or the ``SHORT Act''.

SEC. 2. DEFINITION OF FIREARM.

    (a) In General.--Subsection

    (a) of 

section 5845 of the Internal 
Revenue Code of 1986 is amended--

    (1) by striking ``

    (1) a shotgun'' and all that follows 
 through ``as defined in subsection

    (e) ;'', and

    (2) by redesignating paragraphs

    (6) through

    (8) as 
 paragraphs

    (1) through

    (3) , respectively.

    (b) Shotguns Not Treated as Destructive Devices.--

Section 5845

    (f) of the Internal Revenue Code of 1986 is amended by striking ``except a 
shotgun or shotgun shell which the Secretary finds is generally 
recognized as particularly suitable for sporting purposes'' and 
inserting ``except shotgun shells and any weapon that is designed to 
shoot shotgun shells''.
            (c) Conforming Amendment.--

Section 5811

    (a) of the Internal Revenue 
Code of 1986 is amended by striking ``, except, the transfer tax on any 
firearm classified as any other weapon under 

section 5845

    (e) shall be 
at the rate of $5 for each such firearm transferred''.
            (d) Effective Date.--The amendment made by this section shall apply 
to calendar quarters beginning more than 90 days after the date of the 
enactment of this Act.

SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF SHORT-BARRELED RIFLES AND 
 SHORT-BARRELED SHOTGUNS USED FOR LAWFUL PURPOSES.

 

Section 922 of title 18, United States Code, is amended--

    (1) in subsection

    (a)

    (4) --
        (A) by striking ``device,'' and inserting ``device 
 or''; and
        (B) by striking ``short-barreled shotgun, or short-
 barreled rifle,''; and

    (2) in subsection

    (b)

    (4) --
        (A) by striking ``device,'' and inserting ``device 
 or''; and
        (B) by striking ``short-barreled shotgun, or short-
 barreled rifle,''.

SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT-BARRELED SHOTGUNS, 
 AND OTHER WEAPONS DETERMINED BY REFERENCE TO NATIONAL 
 FIREARMS ACT.

 

Section 5841 of the Internal Revenue Code of 1986 is amended by 
adding at the end the following:
 ``

    (f) Requirements for Short-Barreled Rifles, Short-Barreled 
Shotguns, and Other Weapons Determined by Reference.--In the case of 
any registration or licensing requirement under State or local law with 
respect to a short-barreled rifle, short-barreled shotgun, or any other 
weapon (as defined in 

section 5845

    (e) ) which is determined by reference 
to the National Firearms Act, any person who acquires or possesses such 
rifle, shotgun, or other weapon in accordance with chapter 44 of title 
18, United States Code, shall be treated as meeting any such 
registration or licensing requirement with respect to such rifle, 
shotgun, or other weapon.''.

SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELATION TO SHORT-BARRELED 
 RIFLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAPONS.

 

Section 927 of title 18, United States Code, is amended--

    (1) by striking ``No provision'' and inserting the 
 following:
 ``

    (a) In General.--No provision''; and

    (2) by adding at the end the following:
 ``

    (b) Taxes on Short-Barreled Rifles, Short-Barreled Shotguns, and 
Other Weapons.--Notwithstanding subsection

    (a) , a law of a State or a 
political subdivision of a State that imposes a tax, other than a 
generally applicable sales or use tax, on making, transferring, using, 
possessing, or transporting a short-barreled rifle, short-barreled 
shotgun, or any other weapon (as that term is defined in 

section 5845 
of the Internal Revenue Code of 1986) in or affecting interstate or 
foreign commerce, or imposes a marking, recordkeeping, or registration 
requirement with respect to such a rifle, shotgun, or other weapon, 
shall have no force or effect.''.

SEC. 6. DESTRUCTION OF RECORDS.

    (a) In General.--Not later than 365 days after the date of the 
enactment of this Act, the Attorney General shall destroy--

    (1) any registration of an applicable weapon maintained in 
 the National Firearms Registration and Transfer Record pursuant 
 to 

section 5841 of the Internal Revenue Code of 1986,

    (2) any application to transfer filed under 

section 5812 of 
 such Code that identifies the transferee of an applicable 
 weapon, and

    (3) any application to make filed under 

section 5822 of 
 such Code that identifies the maker of an applicable weapon.

    (b) Applicable Weapon.--For purposes of this section, the term 
``applicable weapon'' means--

    (1) a rifle, or weapon made from a rifle, described in 
 paragraph

    (3) or

    (4) of 

section 5845

    (a) of the Internal Revenue 
 Code of 1986 (as in effect on the day before the enactment of 
 this Act),

    (2) any shotgun--
        (A) described in paragraph

    (1) or

    (2) of 

section 5845

    (a) of the Internal Revenue Code of 1986 (as in 
 effect on the day before the enactment of this Act), or
        (B) treated as destructive device under 5845

    (f) of 
 such Code (as in effect on the day before the enactment 
 of this Act) and not so treated under such section as 
 in effect immediately after such date, and

    (3) any other weapon, as defined in 

section 5845

    (e) of such 
 Code.
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