II 

117TH CONGRESS 

1ST SESSION S. 803 

To amend the Internal Revenue Code of 1986 to remove short-barreled 

rifles from the definition of firearms for purposes of the National Firearms Act, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MARCH 17 (legislative day, MARCH 16), 2021 

Mr. MARSHALL (for himself, Mrs. HYDE-SMITH, Mr. BRAUN, and Mr. 

HAWLEY) 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 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 ‘‘Home Defense and 

5 Competitive Shooting Act of 2021’’. 

6 SEC. 2. SHORT-BARRELED RIFLES. 

7 (a) IN GENERAL.—Section 5845(a) of the Internal 

8 Revenue Code of 1986 is amended— 


pbinns on DSKJLVW7X2PROD with BILLS
2 

•S 803 IS

1 (1) by striking ‘‘(3) a rifle’’ and all that follows 

2 through ‘‘(5) any other weapon’’ and inserting ‘‘(3) 

3 any other weapon’’, and 

4 (2) by redesignating paragraphs (6), (7), and 

5 (8) as paragraphs (4), (5), and (6), respectively. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply to calendar quarters beginning 

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

9 Act. 

10 SEC. 3. ELIMINATION OF DISPARATE TREATMENT OF 

11 SHORT-BARRELED RIFLES USED FOR LAW12 FUL PURPOSES. 

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

14 amended in each of subsections (a)(4) and (b)(4) by strik15 ing ‘‘short-barreled shotgun, or short-barreled rifle’’ and 

16 inserting ‘‘or short-barreled shotgun’’. 

17 SEC. 4. TREATMENT OF SHORT-BARRELED RIFLES DETER18 MINED BY REFERENCE TO NATIONAL FIRE19 ARMS ACT. 

20 Section 5841 of the Internal Revenue Code of 1986 

21 is amended by adding at the end the following: 

22 ‘‘(f) SHORT-BARRELED RIFLE REQUIREMENTS DE23 TERMINED BY REFERENCE.—In the case of any short-bar24 reled rifle registration or licensing requirement under 

25 State or local law which is determined by reference to the 


pbinns on DSKJLVW7X2PROD with BILLS
3 

•S 803 IS

1 National Firearms Act, any person who acquires or pos2 sesses such a rifle in accordance with chapter 44 of title 

3 18, United States Code, shall be treated as meeting any 

4 such registration or licensing requirement with respect to 

5 such rifle.’’. 

6 SEC. 5. PREEMPTION OF CERTAIN STATE LAWS IN RELA7 TION TO SHORT-BARRELED RIFLES. 

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

9 amended by adding at the end the following: ‘‘Notwith10 standing the preceding sentence, a law of a State or a 

11 political subdivision of a State that imposes a tax, other 

12 than a generally applicable sales or use tax, on making, 

13 transferring, using, possessing, or transporting a short14 barreled rifle in or affecting interstate or foreign com15 merce, or imposes a marking, recordkeeping or registra16 tion requirement with respect to such a rifle, shall have 

17 no force or effect.’’. 

18 SEC. 6. DESTRUCTION OF RECORDS. 

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

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

21 shall destroy any registration of an applicable rifle main22 tained in the National Firearms Registration and Trans23 fer Record pursuant to section 5841 of the Internal Rev24 enue Code of 1986, any application to transfer filed under 

25 section 5812 of the Internal Revenue Code of 1986 that 


pbinns on DSKJLVW7X2PROD with BILLS
4 

•S 803 IS

1 identifies the transferee of an applicable rifle, and any ap2 plication to make filed under section 5822 of the Internal 

3 Revenue Code of 1986 that identifies the maker of an ap4 plicable rifle. 

5 (b) APPLICABLE RIFLE.—For purposes of this sec6 tion, the term ‘‘applicable rifle’’ means a rifle, or weapon 

7 made from a rifle, described in paragraph (3) or (4) of 

8 section 5845(a) of such Code (as in effect on the day be9 fore the enactment of the Home Defense and Competitive 

10 Shooting Act of 2021). 

Æ 


pbinns on DSKJLVW7X2PROD with BILLS