What This Bill Does
This bill changes what counts as a "firearm" under federal tax law. It removes short-barreled rifles, short-barreled shotguns, and certain other weapons from regulations under the National Firearms Act (a federal law that regulates certain weapons). The bill also requires the federal government to destroy existing registration records for these weapons within one year.
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Who It Affects
- People who own or want to own short-barreled rifles or short-barreled shotguns
- The Attorney General (the head of the federal Justice Department)
- State and local governments
- Firearms dealers and manufacturers
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Key Provisions
- The term "firearm" now only includes machineguns (rapid-fire guns), silencers (devices that reduce gun noise), and destructive devices, removing short-barreled rifles and short-barreled shotguns from this definition (Sec. 2)
- Shotguns and weapons designed to shoot shotgun shells are no longer treated as destructive devices under federal law (Sec. 2)
- People who acquire or possess short-barreled rifles or short-barreled shotguns following federal law are automatically considered to meet any state or local registration or licensing requirements for those weapons (Sec. 4)
- State and local governments cannot impose special taxes, marking requirements, recordkeeping, or registration rules on short-barreled rifles or short-barreled shotguns (Sec. 5)
- The Attorney General must destroy all federal registration records, transfer applications, and manufacturing applications for applicable weapons within 365 days after this law takes effect (Sec. 6)
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What Changes
If this bill becomes law, short-barreled rifles and short-barreled shotguns will no longer be regulated as firearms under the National Firearms Act. States and local governments cannot enforce their own special taxes or registration systems for these weapons if someone follows federal law. The federal government must erase all existing records showing who owns these weapons. The $5 transfer tax on certain weapons will be eliminated.
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Important Definitions
- **Silencer**: A device that reduces the noise from a firearm
- **Destructive device**: A type of weapon regulated under federal law
- **Applicable weapon**: Short-barreled rifles, short-barreled shotguns, and "other weapons" that were previously regulated under the National Firearms Act
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Effective Date
The changes to the firearm definition take effect for calendar quarters (three-month periods) beginning after 90 days from when this bill is signed into law. The Attorney General must destroy records within 365 days after the bill is signed into law.
I
118TH CONGRESS
1ST SESSION
H. R. 646
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 HOUSE OF REPRESENTATIVES
JANUARY 31, 2023
Mr. CLYDE (for himself, Mr. NORMAN, Mr. ROSENDALE, Mrs. MILLER of
West Virginia, Mrs. MILLER of Illinois, Mr. MOONEY, Mr. CRAWFORD,
Ms. GREENE of Georgia, Mr. OGLES, Mr. AUSTIN SCOTT of Georgia, Mr.
GREEN
of Tennessee, Mr. HUNT, Mr. WEBER
of Texas, Mr.
MOOLENAAR, Mr. WALBERG, Mrs. BOEBERT, Mr. BIGGS, Mr. MOORE of
Alabama, Mrs. LUNA, Mr. HUDSON, Mr. HARRIS, Mr. MASSIE, Mr. WEB-
STER of Florida, Mr. FRY, Mrs. CAMMACK, Mr. GAETZ, Mr. NEHLS, Mr.
PERRY, Mr. HIGGINS of Louisiana, Mr. BABIN, Mr. DAVIDSON, and Mrs.
BICE) 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 consideration 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 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
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•HR 646 IH
SECTION 1. SHORT TITLE.
1
This Act may be cited as the ‘‘Stop Harassing Own-
2
ers of Rifles Today Act’’ or as the ‘‘SHORT Act’’.
3
SEC. 2. DEFINITION OF FIREARM.
4
(a) IN GENERAL.—Subsection (a) of section 5845 of
5
the Internal Revenue Code of 1986 is amended to read
6
as follows:
7
‘‘(a) FIREARM.—
8
‘‘(1)
IN
GENERAL.—The
term
‘firearm’
9
means—
10
‘‘(A) a machinegun,
11
‘‘(B) any silencer (as defined in section
12
921 of title 18, United States Code), and
13
‘‘(C) a destructive device.
14
‘‘(2) EXCEPTION.—The term ‘firearm’ shall not
15
include an antique firearm or any device (other than
16
a machinegun or destructive device) which, although
17
designed as a weapon, the Secretary finds by reason
18
of the date of its manufacture, value, design, and
19
other characteristics is primarily a collector’s item
20
and is not likely to be used as a weapon.’’.
21
(b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE-
22
VICES.—Section 5845(f) of the Internal Revenue Code of
23
1986 is amended by striking ‘‘except a shotgun or shotgun
24
shell which the Secretary finds is generally recognized as
25
particularly suitable for sporting purposes’’ and inserting
26
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•HR 646 IH
‘‘except shotgun shells and any weapon that is designed
1
to shoot shotgun shells’’.
2
(c) CONFORMING AMENDMENTS.—Section 5811(a) of
3
the Internal Revenue Code of 1986 is amended by striking
4
‘‘, except, the transfer tax on any firearm classified as any
5
other weapon under section 5845(e) shall be at the rate
6
of $5 for each such firearm transferred’’.
7
(d) EFFECTIVE DATE.—The amendment made by
8
this section shall apply to calendar quarters beginning
9
after the 90-day period that starts on the date of the en-
10
actment of this Act.
11
SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF
12
SHORT-BARRELED RIFLES AND SHORT-BAR-
13
RELED SHOTGUNS USED FOR LAWFUL PUR-
14
POSES.
15
Section 922 of title 18, United States Code, is
16
amended—
17
(1) in subsection (a)(4)—
18
(A) by striking ‘‘, machinegun’’ and insert-
19
ing ‘‘or machinegun’’; and
20
(B) by striking ‘‘short-barreled shotgun, or
21
short-barreled rifle,’’; and
22
(2) in subsection (b)(4)—
23
(A) by striking ‘‘, machinegun’’ and insert-
24
ing ‘‘or machinegun’’; and
25
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•HR 646 IH
(B) by striking ‘‘short-barreled shotgun, or
1
short-barreled rifle,’’.
2
SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT-
3
BARRELED SHOTGUNS, AND OTHER WEAP-
4
ONS DETERMINED BY REFERENCE TO NA-
5
TIONAL FIREARMS ACT.
6
Section 5841 of the Internal Revenue Code of 1986
7
is amended by adding at the end the following:
8
‘‘(f) REQUIREMENTS
FOR SHORT-BARRELED RI-
9
FLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAP-
10
ONS DETERMINED BY REFERENCE.—In the case of any
11
registration or licensing requirement under State or local
12
law with respect to a short-barreled rifle, short-barreled
13
shotgun, or any other weapon (as defined in section
14
5845(e)) which is determined by reference to the National
15
Firearms Act, any person who acquires or possesses such
16
rifle, shotgun, or other weapon 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 rifle, shotgun, or other weapon.’’.
20
SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA-
21
TION
TO
SHORT-BARRELED
RIFLES
AND
22
SHORT-BARRELED SHOTGUNS.
23
Section 927 of title 18, United States Code, is
24
amended—
25
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•HR 646 IH
(1) by striking ‘‘No provision’’ and inserting
1
the following:
2
‘‘(a) IN GENERAL.—No provision.’’; and
3
(2) by adding at the end the following:
4
‘‘(b) TAXES
ON
SHORT-BARRELED
RIFLES
OR
5
SHORT-BARRELED
SHOTGUNS.—Notwithstanding sub-
6
section (a), a law of a State or a political subdivision of
7
a State that imposes a tax, other than a generally applica-
8
ble sales or use tax, on making, transferring, using, pos-
9
sessing, or transporting a short-barreled rifle or short-bar-
10
reled shotgun in or affecting interstate or foreign com-
11
merce, or imposes a marking, recordkeeping, or registra-
12
tion requirement with respect to such a rifle or shotgun,
13
shall have no force or effect.’’.
14
SEC. 6. DESTRUCTION OF RECORDS.
15
(a) IN GENERAL.—Not later than 365 days after the
16
date of the enactment of this Act, the Attorney General
17
shall destroy—
18
(1) any registration of an applicable weapon
19
maintained in the National Firearms Registration
20
and Transfer Record pursuant to section 5841 of
21
the Internal Revenue Code of 1986,
22
(2) any application to transfer filed under sec-
23
tion 5812 of such Code that identifies the transferee
24
of an applicable weapon, and
25
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•HR 646 IH
(3) any application to make filed under section
1
5822 of such Code that identifies the maker of an
2
applicable weapon.
3
(b) APPLICABLE WEAPON.—For purposes of this sec-
4
tion, the term ‘‘applicable weapon’’ means—
5
(1) a rifle, or weapon made from a rifle, de-
6
scribed in paragraph (3) or (4) of section 5845(a)
7
of the Internal Revenue Code of 1986 (as in effect
8
on the day before the enactment of this Act),
9
(2) any shotgun—
10
(A) described in paragraph (1) or (2) of
11
section 5845(a) of the Internal Revenue Code
12
of 1986 (as in effect on the day before the en-
13
actment of this Act), or
14
(B) treated as destructive device under
15
5845(f) of such Code (as in effect on the day
16
before the enactment of this Act) and not so
17
treated under such section as in effect imme-
18
diately after such date, and
19
(3) any other weapon, as defined in section
20
5845(e) of such Code.
21
Æ
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