NFA SBS Act

I 118TH CONGRESS 1ST SESSION H. R. 151 To amend the Internal Revenue Code of 1986 to remove short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act, and for other purposes. IN THE HOUSE OF REPRESENTATIVES JANUARY 9, 2023 Mr. DUNCAN (for himself, Mr. ADERHOLT, Mr. BISHOP of North Carolina, Mr. BRECHEEN, Mr. BUCK, Mrs. CAMMACK, Mr. CLINE, Mr. CLOUD, Mr. CRENSHAW, Mr. DAVIDSON, Mr. GAETZ, Mr. GOOD of Virginia, Mr. GOSAR, Mr. GUEST, Mr. HARRIS, Mrs. HARSHBARGER, Mr. HERN, Mr. KELLY of Pennsylvania, Mr. LAMALFA, Mr. LATURNER, Mr. MAST, Mrs. MILLER of Illinois, Mr. MOONEY, Mr. NORMAN, Mr. SESSIONS, Mr. RESCHENTHALER, Mr. ROSENDALE, Mr. ROY, Mr. PERRY, Mr. STAUBER, Mr. THOMPSON of Pennsylvania, Mr. TIMMONS, Mr. WEBER of Texas, Mr. WILSON of South Carolina, and Mr. WOMACK) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consider- ation of such provisions as fall within the jurisdiction of the committee concerned A BILL To amend the Internal Revenue Code of 1986 to remove short-barreled shotguns 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 Representa- 1 tives of the United States of America in Congress assembled, 2 VerDate Sep 11 2014 00:49 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H151.IH H151 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 151 IH SECTION 1. SHORT TITLE. 1 This Act may be cited as the ‘‘No Frivolous Applica- 2 tion for Short-Barreled Shotguns Act’’ or as the ‘‘NFA 3 SBS Act’’. 4 SEC. 2. SHORT-BARRELED SHOTGUNS. 5 (a) IN GENERAL.—Section 5845(a) of the Internal 6 Revenue Code of 1986 is amended— 7 (1) by striking ‘‘(1) a shotgun having a barrel 8 or barrels of less than 18 inches in length; (2) a 9 weapon made from a shotgun if such weapon as 10 modified has an overall length of less than 26 inches 11 or a barrel or barrels of less than 18 inches in 12 length; (3)’’ and inserting ‘‘(1)’’, and 13 (2) by redesignating paragraphs (4) through 14 (8) as paragraphs (2) through (6), respectively. 15 (b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE- 16 VICES.—Section 5485(f) of such Code is amended by 17 striking ‘‘except a shotgun or shotgun shell which the Sec- 18 retary finds is generally recognized as particularly suitable 19 for sporting purposes’’ and inserting ‘‘except shotgun 20 shells and any weapon that is designed to shoot shotgun 21 shells’’. 22 (c) EFFECTIVE DATE.—The amendment made by 23 this section shall apply to calendar quarters beginning 24 more than 90 days after the date of the enactment of this 25 Act. 26 VerDate Sep 11 2014 00:49 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H151.IH H151 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •HR 151 IH SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 1 SHORT-BARRELED SHOTGUNS USED FOR 2 LAWFUL PURPOSES. 3 Section 922 of title 18, United States Code, is 4 amended in each of subsections (a)(4) and (b)(4) by strik- 5 ing ‘‘short-barreled shotgun,’’. 6 SEC. 4. TREATMENT OF SHORT-BARRELED SHOTGUNS DE- 7 TERMINED BY REFERENCE TO NATIONAL 8 FIREARMS ACT. 9 Section 5841 of the Internal Revenue Code of 1986 10 is amended by adding at the end the following: 11 ‘‘(f) SHORT-BARRELED SHOTGUN REQUIREMENTS 12 DETERMINED BY REFERENCE.—In the case of any short- 13 barreled shotgun registration or licensing requirement 14 under State or local law which is determined by reference 15 to the National Firearms Act, any person who acquires 16 or possesses such a shotgun in accordance with chapter 17 44 of title 18, United States Code, shall be treated as 18 meeting any such registration or licensing requirement 19 with respect to such shotgun.’’. 20 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA- 21 TION TO SHORT-BARRELED SHOTGUNS. 22 Section 927 of title 18, United States Code, is 23 amended by adding at the end the following: ‘‘Notwith- 24 standing the preceding sentence, a law of a State or a 25 political subdivision of a State that imposes a tax, other 26 VerDate Sep 11 2014 00:49 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H151.IH H151 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •HR 151 IH than a generally applicable sales or use tax, on making, 1 transferring, using, possessing, or transporting a short- 2 barreled shotgun in or affecting interstate or foreign com- 3 merce, or imposes a marking, recordkeeping or registra- 4 tion requirement with respect to such a shotgun, shall 5 have no force or effect.’’. 6 SEC. 6. DESTRUCTION OF RECORDS. 7 (a) IN GENERAL.—Not later than 365 days after the 8 date of the enactment of this Act, the Attorney General 9 shall destroy any registration of an applicable shotgun 10 maintained in the National Firearms Registration and 11 Transfer Record pursuant to section 5841 of the Internal 12 Revenue Code of 1986, any application to transfer filed 13 under section 5812 of the Internal Revenue Code of 1986 14 that identifies the transferee of an applicable shotgun, and 15 any application filed under section 5822 of the Internal 16 Revenue Code of 1986 that identifies the maker of an ap- 17 plicable shotgun. 18 (b) APPLICABLE SHOTGUN.—For purposes of this 19 section, the term ‘‘applicable shotgun’’ means any shot- 20 gun— 21 (1) described in paragraph (1) or (2) of section 22 5845(a) of the Internal Revenue Code of 1986 (as 23 in effect on the day before the enactment of this 24 Act), or 25 VerDate Sep 11 2014 00:49 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H151.IH H151 pbinns on DSKJLVW7X2PROD with $$_JOB 5 •HR 151 IH (2) treated as destructive device under 5845(f) 1 of such Code (as in effect on the day before the en- 2 actment of this Act) and not so treated under such 3 section as in effect immediately after such date. 4 Æ VerDate Sep 11 2014 00:49 Jan 18, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H151.IH H151 pbinns on DSKJLVW7X2PROD with $$_JOB