II 

117TH CONGRESS 

2D SESSION S. 4986 

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 

SEPTEMBER 28, 2022 

Mr. MARSHALL (for himself, Mr. BOOZMAN, Mr. CRAPO, Mr. DAINES, Mr. 

RISCH, and Ms. LUMMIS) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Stop Harassing Own5 ers of Rifles Today Act’’ or the ‘‘SHORT Act’’. 


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1 SEC. 2. DEFINITION OF FIREARM. 

2 (a) IN GENERAL.—Subsection (a) of section 5845 of 

3 the Internal Revenue Code of 1986 is amended— 

4 (1) by striking ‘‘(1) a shotgun’’ and all that fol5 lows through ‘‘as defined in subsection (e);’’, and 

6 (2) by redesignating paragraphs (6) through 

7 (8) as paragraphs (1) through (3), respectively. 

8 (b) SHOTGUNS NOT TREATED AS DESTRUCTIVE DE9 VICES.—Section 5485(f) of the Internal Revenue Code of 

10 1986 is amended by striking ‘‘except a shotgun or shotgun 

11 shell which the Secretary finds is generally recognized as 

12 particularly suitable for sporting purposes’’ and inserting 

13 ‘‘except shotgun shells and any weapon that is designed 

14 to shoot shotgun shells’’. 

15 (c) CONFORMING AMENDMENT.—Section 5811(a) of 

16 the Internal Revenue Code of 1986 is amended by striking 

17 ‘‘, except, the transfer tax on any firearm classified as any 

18 other weapon under section 5845(e) shall be at the rate 

19 of $5 for each such firearm transferred’’. 

20 (d) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to calendar quarters beginning 

22 more than 90 days after the date of the enactment of this 

23 Act. 


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1 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 

2 SHORT-BARRELED RIFLES AND SHORT-BAR3 RELED SHOTGUNS USED FOR LAWFUL PUR4 POSES. 

5 Section 922 of title 18, United States Code, is 

6 amended— 

7 (1) in subsection (a)(4)— 

8 (A) by inserting ‘‘or’’ after ‘‘device,’’; and 

9 (B) by striking ‘‘short-barreled shotgun, or 

10 short-barreled rifle,’’; and 

11 (2) in subsection (b)(4)— 

12 (A) by inserting ‘‘or’’ after ‘‘device,’’; and 

13 (B) by striking ‘‘short-barreled shotgun, or 

14 short-barreled rifle,’’. 

15 SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES, SHORT16 BARRELED SHOTGUNS, AND OTHER WEAP17 ONS DETERMINED BY REFERENCE TO NA18 TIONAL FIREARMS ACT. 

19 Section 5841 of the Internal Revenue Code of 1986 

20 is amended by adding at the end the following: 

21 ‘‘(f) REQUIREMENTS FOR SHORT-BARRELED RI22 FLES, SHORT-BARRELED SHOTGUNS, AND OTHER WEAP23 ONS DETERMINED BY REFERENCE.—In the case of any 

24 registration or licensing requirement under State or local 

25 law with respect to a short-barreled rifle, short-barreled 

26 shotgun, or any other weapon (as defined in section 


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1 5845(e)) which is determined by reference to the National 

2 Firearms Act, any person who acquires or possesses such 

3 rifle, shotgun, or other weapon in accordance with chapter 

4 44 of title 18, United States Code, shall be treated as 

5 meeting any such registration or licensing requirement 

6 with respect to such rifle, shotgun, or other weapon.’’. 

7 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA8 TION TO SHORT-BARRELED RIFLES, SHORT9 BARRELED SHOTGUNS, AND OTHER WEAP10 ONS. 

11 Section 927 of title 18, United States Code, is 

12 amended— 

13 (1) by striking ‘‘No provision’’ and inserting 

14 the following: 

15 ‘‘(a) IN GENERAL.—No provision’’; and 

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

17 ‘‘(b) TAXES ON SHORT-BARRELED RIFLES, SHORT18 BARRELED SHOTGUNS, AND OTHER WEAPONS.—Not19 withstanding subsection (a), a law of a State or a political 

20 subdivision of a State that imposes a tax, other than a 

21 generally applicable sales or use tax, on making, transfer22 ring, using, possessing, or transporting a short-barreled 

23 rifle, short-barreled shotgun, or any other weapon (as that 

24 term is defined in section 5845 of the Internal Revenue 

25 Code of 1986) in or affecting interstate or foreign comVerDate Sep 11 2014 15:39 Oct 07, 2022 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S4986.IS S4986

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1 merce, or imposes a marking, recordkeeping, or registra2 tion requirement with respect to such a rifle, shotgun, or 

3 other weapon, shall have no force or effect.’’. 

4 SEC. 6. DESTRUCTION OF RECORDS. 

5 (a) IN GENERAL.—Not later than 365 days after the 

6 date of the enactment of this Act, the Attorney General 

7 shall destroy— 

8 (1) any registration of an applicable weapon 

9 maintained in the National Firearms Registration 

10 and Transfer Record pursuant to section 5841 of 

11 the Internal Revenue Code of 1986, 

12 (2) any application to transfer filed under sec13 tion 5812 of such Code that identifies the transferee 

14 of an applicable weapon, and 

15 (3) any application to make filed under section 

16 5822 of such Code that identifies the maker of an 

17 applicable weapon. 

18 (b) APPLICABLE WEAPON.—For purposes of this sec19 tion, the term ‘‘applicable weapon’’ means— 

20 (1) a rifle, or weapon made from a rifle, de21 scribed in paragraph (3) or (4) of section 5845(a) 

22 of the Internal Revenue Code of 1986 (as in effect 

23 on the day before the enactment of this Act), 

24 (2) any shotgun— 


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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 en4 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 imme9 diately after such date, and 

10 (3) any other weapon, as defined in section 

11 5845(e) of such Code. 

Æ 


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