What This Bill Does
This bill removes short-barreled rifles, short-barreled shotguns, and certain other weapons from the federal definition of firearms under the National Firearms Act. The bill also prevents states from imposing special taxes or registration requirements on these weapons.
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Who It Affects
- People who own or want to own short-barreled rifles, short-barreled shotguns, or other weapons
- State and local governments
- The Attorney General (the federal government's chief law enforcement officer)
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Key Provisions
- Short-barreled rifles and short-barreled shotguns are removed from the federal firearms definition, along with certain other weapons (Sec. 2)
- Shotguns and weapons designed to shoot shotgun shells are no longer treated as destructive devices (Sec. 2)
- Short-barreled rifles and short-barreled shotguns cannot be listed in federal restrictions on certain devices (Sec. 3)
- People who acquire these weapons following federal law are automatically treated as meeting any state or local registration or licensing requirements (Sec. 4)
- States cannot impose special taxes, marking requirements, record-keeping, or registration requirements on these weapons if they affect interstate or foreign commerce (Sec. 5)
- The Attorney General must destroy all federal records of these weapons within 365 days of the law taking effect (Sec. 6)
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What Changes
If this bill becomes law, short-barreled rifles, short-barreled shotguns, and certain other weapons would no longer be regulated as firearms under federal law. States would be prevented from creating their own special taxes or registration systems for these weapons. All existing federal registration records for these weapons would be destroyed.
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Important Definitions
- Short-barreled rifle: Not explicitly defined in the bill text
- Short-barreled shotgun: Not explicitly defined in the bill text
- Destructive device: Not explicitly defined in the bill text
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Effective Date
The amendments take effect for calendar quarters beginning more than 90 days after the law is enacted (Sec. 2). The Attorney General must destroy records within 365 days of the law taking effect (Sec. 6).
II
118TH CONGRESS
1ST SESSION
S. 163
To amend the Internal Revenue Code of 1986 to remove short-barreled
rifles, short-barreled shotguns, and certain other weapons from the defini-
tion of firearms for purposes of the National Firearms Act, and for
other purposes.
IN THE SENATE OF THE UNITED STATES
JANUARY 31, 2023
Mr. MARSHALL (for himself, Mr. BARRASSO, Mr. BOOZMAN, Mr. CRAPO, Mr.
CRUZ, Mr. DAINES, Mrs. HYDE-SMITH, Mr. KENNEDY, Mr. LEE, Ms.
LUMMIS, Mr. MULLIN, Mr. PAUL, Mr. RISCH, Mr. ROUNDS, Mr. SCOTT
of Florida, Mr. THUNE, and Mr. TUBERVILLE) 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 pur-
poses of the National Firearms Act, and for other pur-
poses.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
2
SECTION 1. SHORT TITLE.
3
This Act may be cited as the ‘‘Stop Harassing Own-
4
ers of Rifles Today Act’’ or the ‘‘SHORT Act’’.
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•S 163 IS
SEC. 2. DEFINITION OF FIREARM.
1
(a) IN GENERAL.—Subsection (a) of section 5845 of
2
the Internal Revenue Code of 1986 is amended—
3
(1) by striking ‘‘(1) a shotgun’’ and all that fol-
4
lows through ‘‘as defined in subsection (e);’’, and
5
(2) by redesignating paragraphs (6) through
6
(8) as paragraphs (1) through (3), respectively.
7
(b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE-
8
VICES.—Section 5485(f) of the Internal Revenue Code of
9
1986 is amended by striking ‘‘except a shotgun or shotgun
10
shell which the Secretary finds is generally recognized as
11
particularly suitable for sporting purposes’’ and inserting
12
‘‘except shotgun shells and any weapon that is designed
13
to shoot shotgun shells’’.
14
(c) CONFORMING AMENDMENT.—Section 5811(a) of
15
the Internal Revenue Code of 1986 is amended by striking
16
‘‘, except, the transfer tax on any firearm classified as any
17
other weapon under section 5845(e) shall be at the rate
18
of $5 for each such firearm transferred’’.
19
(d) EFFECTIVE DATE.—The amendment made by
20
this section shall apply to calendar quarters beginning
21
more than 90 days after the date of the enactment of this
22
Act.
23
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•S 163 IS
SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF
1
SHORT-BARRELED RIFLES AND SHORT-BAR-
2
RELED SHOTGUNS USED FOR LAWFUL PUR-
3
POSES.
4
Section 922 of title 18, United States Code, is
5
amended—
6
(1) in subsection (a)(4)—
7
(A) by striking ‘‘device,’’ and inserting
8
‘‘device or’’; and
9
(B) by striking ‘‘short-barreled shotgun, or
10
short-barreled rifle,’’; and
11
(2) in subsection (b)(4)—
12
(A) by striking ‘‘device,’’ and inserting
13
‘‘device or’’; and
14
(B) by striking ‘‘short-barreled shotgun, or
15
short-barreled rifle,’’.
16
SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT-
17
BARRELED SHOTGUNS, AND OTHER WEAP-
18
ONS DETERMINED BY REFERENCE TO NA-
19
TIONAL FIREARMS ACT.
20
Section 5841 of the Internal Revenue Code of 1986
21
is amended by adding at the end the following:
22
‘‘(f) REQUIREMENTS
FOR SHORT-BARRELED RI-
23
FLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAP-
24
ONS DETERMINED BY REFERENCE.—In the case of any
25
registration or licensing requirement under State or local
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•S 163 IS
law with respect to a short-barreled rifle, short-barreled
1
shotgun, or any other weapon (as defined in section
2
5845(e)) which is determined by reference to the National
3
Firearms Act, any person who acquires or possesses such
4
rifle, shotgun, or other weapon in accordance with chapter
5
44 of title 18, United States Code, shall be treated as
6
meeting any such registration or licensing requirement
7
with respect to such rifle, shotgun, or other weapon.’’.
8
SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-
9
TION TO SHORT-BARRELED RIFLES, SHORT-
10
BARRELED SHOTGUNS, AND OTHER WEAP-
11
ONS.
12
Section 927 of title 18, United States Code, is
13
amended—
14
(1) by striking ‘‘No provision’’ and inserting
15
the following:
16
‘‘(a) IN GENERAL.—No provision’’; and
17
(2) by adding at the end the following:
18
‘‘(b) TAXES ON SHORT-BARRELED RIFLES, SHORT-
19
BARRELED SHOTGUNS, AND OTHER WEAPONS.—Not-
20
withstanding subsection (a), a law of a State or a political
21
subdivision of a State that imposes a tax, other than a
22
generally applicable sales or use tax, on making, transfer-
23
ring, using, possessing, or transporting a short-barreled
24
rifle, short-barreled shotgun, or any other weapon (as that
25
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•S 163 IS
term is defined in section 5845 of the Internal Revenue
1
Code of 1986) in or affecting interstate or foreign com-
2
merce, or imposes a marking, recordkeeping, or registra-
3
tion requirement with respect to such a rifle, shotgun, or
4
other weapon, shall have no force or effect.’’.
5
SEC. 6. DESTRUCTION OF RECORDS.
6
(a) IN GENERAL.—Not later than 365 days after the
7
date of the enactment of this Act, the Attorney General
8
shall destroy—
9
(1) any registration of an applicable weapon
10
maintained in the National Firearms Registration
11
and Transfer Record pursuant to section 5841 of
12
the Internal Revenue Code of 1986,
13
(2) any application to transfer filed under sec-
14
tion 5812 of such Code that identifies the transferee
15
of an applicable weapon, and
16
(3) any application to make filed under section
17
5822 of such Code that identifies the maker of an
18
applicable weapon.
19
(b) APPLICABLE WEAPON.—For purposes of this sec-
20
tion, the term ‘‘applicable weapon’’ means—
21
(1) a rifle, or weapon made from a rifle, de-
22
scribed in paragraph (3) or (4) of section 5845(a)
23
of the Internal Revenue Code of 1986 (as in effect
24
on the day before the enactment of this Act),
25
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•S 163 IS
(2) any shotgun—
1
(A) described in paragraph (1) or (2) of
2
section 5845(a) of the Internal Revenue Code
3
of 1986 (as in effect on the day before the en-
4
actment of this Act), or
5
(B) treated as destructive device under
6
5845(f) of such Code (as in effect on the day
7
before the enactment of this Act) and not so
8
treated under such section as in effect imme-
9
diately after such date, and
10
(3) any other weapon, as defined in section
11
5845(e) of such Code.
12
Æ
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